§ 404.1006. Corporation officer.
53 words·~1 min read·
/us/cfr/t20/s§ 404.1006·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If you are an officer of a corporation, you are an employee of the corporation if you are paid or you are entitled to be paid for holding office or performing services. However, if you are a director of a corporation, we consider you to be self-employed when you work as a director.