www.pmmag.com/articles/89216-irs-to-address-home-construction-contracts
IRS To Address Home Construction Contracts
October 1, 2005
The Internal Revenue Service and the Treasury Department, responding to a request from Associated Builders and Contractors, will address the definition of home construction contracts through the Industry Issue Resolution program. As contractors fall within a wide range of business sectors, the clarification will assist contractors in their efforts to better comply with the various federal tax codes.