Re: Re: Owner as author?

I would not necessarily assume that a ruling issued for tax purposes is to be taken at face value for any other purpose. CCNV v. Reid says what it says: employee status must be judged in accordance with common-law principles.

On 4/15/05, Mike Bradley <mbradley[_at_]techpubs.com> wrote:
>
> Just to add to the possibilities, I came across this on the Web site of the
> Florida Dept. of Revenue. I imagine most states would have the same
> regulation. In other words, if the author/owner's company is incorporated,
> he is an employee and therefore his document is a work for hire:
>
> Officers of a Corporation - Any officer of a corporation performing services
> for the corporation is an employee of the corporation during tenure of
> office, regardless of whether compensation for such services is received.
> Compensation, other than dividends upon shares of stock and board of
> director fees, shall be presumed to be payment for services performed.
>
>
>
> = Mike Bradley
> www.techpubs.com
>

-- 
Vance R. Koven
Boston, MA USA
vrkoven[_at_]world.std.com