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Taxation & Estate Planning

: TaxProf Blog

Small Business Jobs Bill Subjects Landlords to 1099 Burden

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A provision in the recently signed Small Business Jobs Act requires all landlords (not just those whose rental activities constitute a trade or business, as under prior law), beginning in 2011, to send 1099 forms to accountants, painters, plumbers, and other contractors to whom they pay more than $600 for...

Full post as published by TaxProf Blog on October 14, 2010 (boomark / email).

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