Section 530 of the Revenue Act of 1978

I understand that Section 530 of the Revenue Act of 1978 provides relief for certain worker misclassification (employee versus independent contractor issue). I would like to see if there have been any changes to Section 530 since 2006. What are the United States Code section(s) for Section 530 of the Revenue Act of 1978?

Section 530 of the Revenue Act of 1978 is not part of the Internal Revenue Code itself.

However, on page 3602 in volume 2 of the Winter 2021 CCH (Wolters Kluwer) desk book version of the Code, the amended version of section 530 is printed, for convenience, in the notes under subsection (a) of Internal Revenue Code section 3401.

Based on the CCH notations, it looks like section 530 has been amended by six subsequent Acts of Congress.

[ . . . ] I would like to see if there have been any changes to Section 530 since 2006. [ . . ]

Based on the CCH notations, there appear to have been no amendments to section 530 after the amendment(s) in the Pension Protection Act of 2006, Public Law No. 109-280 (August 17, 2006). I do not currently have the details on all the amendments through the years.

This article takes you through 2/28/09. https://www.irs.gov/pub/irs-utl/irpac-b ... 032009.pdf

This article takes you through 2/28/09. https://www.irs.gov/pub/irs-utl/irpac-b ... 032009.pdf

Wow! Thanks!