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Technical Advice Memorandum - IRC Section 3306
| Issue | TAM Number |
|---|---|
| Whether payments made by the taxpayer under the Job Training Partnership Act (JTPA), 29 U.S.C. section 1501-1781 (1982 & Supp. lll 1985), to its members for the performance of services are subject to the provisions of the Federal Unemployment Tax Act (FUTA). |
8/27/1987 |
| Whether the Band is an instrumentality and wholly owned by the U.S. and, therefore, services performed for it are exempt under the Employment Security Law of the state. |
10/29/1959 |