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In the gross |
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83(a), enacted in 1969, requires that, in connection with the performance of services, if property is transferred to any person other than the service recipient (the person for whom the services are performed), the property shall be included in the gross income of the service provider (the employee or independent contractor who performed the services). Unlike the net fee agreements, there was nothing in the gross fee agreement requiring the client to reimburse the attorney for litigation costs (unless the client terminated the relationship). |
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