applicable requirements
Defined in 1 place of the United States Code.
For purposes of paragraph (1), the term “applicable requirements” means the requirements described in paragraph (1) which would be applicable consistent with the employer's treatment of the employee as not being an employee for purposes of chapter 24 or subchapter A of chapter 21.
Source
- 1994–present26 U.S.C. § 3509Internal Revenue Code · Determination of employers liability for certain employment taxes · in this section