Qualified Real Estate Agent
Qualified Real Estate Agent means:
a person who is a licensed real estate agent and receives at least 90% of his or her remuneration based on the amount of sales or other output, rather than the number of hours worked. Such a person may be treated as an independent contractor for purposes of employment and income tax liability. See Former IRC (check if this IRC provision is current here) §§ 3508(a) and (b)(1).
See also the entries Income Tax and State Income Tax in the American Encyclopedia of Law.
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