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Bulletin No. 2003–18 May 5, 2003

EMPLOYMENT TAX

Internal Revenue Bulletin 2003-18 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2003–22, page 851. This notice addresses an abusive arrangement designed to circumvent longstanding tax principles and enable the evasion of income and employment taxes on compensation income through the use of unrelated conduit domestic and foreign employee leasing companies.

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▸Contents — Internal Revenue Bulletin 2003-18
Internal Revenue Bulletin 2003-18

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