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With community property no longer nullifying the exception to spousal attribution, the following question has come up:

If an individual is an independent contactor and provides services(not management) to spouse's business 1 day per week and also provides same services to other businesses, would the spousal exception still apply?

The no participation clause states: the individual is not a director or employee, and does not participate in the management, of that business.  Taken literally, none of those things are true.

Is there more to "participation" than director/employee/management? 

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