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Private letter rulings – IRC Section 3121
| Issue | PLR Number |
|---|---|
| Whether worker is an employee of the tribal casino for purposes of FICA, FUTA, and Federal income tax withholding. |
8/13/1993
|
| Whether an individual is an independent contractor or an employee of the Nation and whether Federal Insurance Contributions Act (FICA), Federal Unemployment Tax Act (FUTA), and Federal income tax apply. |
8/11/1993 |
| Responsibility for Federal Insurance Contributions Act (FICA) taxes for a casino-style facility located on tribal lands. |
8/2/1990
|