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Frequently Asked Questions (FAQS);faqs.209


Subject: Misc.jobs.contract: Text of USA IRS Section 1706; the Twenty Questions
Summary: the relevant parts of the US tax code that apply to contractors.
Message-ID: <[e-mail]>
Date: 24 Dec 92 08:10:21 GMT
Expires: Thu, 4 Feb 1993 08:09:48 GMT
References: <[e-mail]>
Reply-To: [e-mail]
Followup-To: poster
Organization: Lonesome Dove Computing Services
Lines: 312
Approved: [e-mail]
Supersedes: <[e-mail]>

Archive-name: contract-jobs/s1706
Version: 2.0
Last-Modified: Thu Dec 10 23:04:15 EST 1992

This periodic posting contains information relevant to a recurring
topic in misc.jobs.contract, mainly of interest to readers in the USA.
Its two companion postings, "Welcome to misc.jobs.contract"
<[e-mail]> and "Misc.jobs.contract:
Frequently Asked Questions (FAQs)" <[e-mail]>
serve as an introduction to the group for new readers.

This posting includes the complete text of the USA Internal Revenue Service
Section 1706, defining the treatment of workers, such as contract engineers,
for tax purposes; a conference committee report regarding the intended
interpretation of Section 1706; the relevant sections of Section 530 of the
Revenue Act of 1978, as amended; and a listing of the "Twenty Questions"
used by the IRS to determine one's employment status.

------------------------------

Subject: table of contents.

    Subject: Complete text of USA IRS Section 1706.
    Subject: Notes accompanying USA IRS Section 1706.
    Subject: Conferrees' report about the amendment.
    Subject: The entire section 530 as referenced above.
    Subject: Definition of a few terms in Section 530.
    Subject: The Twenty Questions.
    Subject: Contributions to this posting.

------------------------------

Subject: Complete text of USA IRS Section 1706.

SEC. 1706. TREATMENT OF CERTAIN TECHNICAL PERSONNEL.
  (a) IN GENERAL - Section 530 of the Revenue Act of 1978 is
amended by adding at the end thereof the following new subsection:
  "(d) EXCEPTION. - This section shall not apply in the case of an
individual who pursuant to an arrangement between the taxpayer
and another person, provides services for such other person as an en-
gineer, designer, drafter, computer programmer, systems analyst, or
other similarly skilled worker engaged in a similar line of work."
  (b) EFFECTIVE DATE. - The amendment made by this section shall
apply to remuneration paid and services rendered after December
31, 1986.

------------------------------

Subject: Notes accompanying USA IRS Section 1706.

Note: "another person" is the client in the traditional shop relationship.
      "taxpayer" is the shop.
      "individual","employee", or "worker" is you.

------------------------------

Subject: Conferrees' report about the amendment.

        Conference Report Language
           on Section 1706

5. Treatment of certain technical personnel

            Present Law

  Section 530 of the Revenue Act of 1978, as amended, provides
generally that taxpayers who in the past had a resonable basis
(such as past industry practice) for not treating workers as employ-
ees may continue such treatment under certain circumstances,
without incurring employment tax liabilities.

            House Bill

No provision.

            Senate Amendment

  The Senate amendment provides that section 530 of the Revenue
Act of 1978 does not apply in the case of an individual who, pursu-
ant to an arrangement between the taxpayer and another person,
provides services for such other person as an engineer, designer,
drafter, computer programmer, systems analyst, or other similarly
skilled worker engaged in a similar line of work.  This provision is
effective for services performed after the date of enactment.  By
virtue of the exception to section 530 of the 1978 Act provided
under the Senate amendment, the prohibition against issuance of
regulations or rulings concerning employment tax status in section
530 of the 1978 Act does not prohibit issuance of regulations or rul-
ings with respect to the employment tax status of individuals with
respect to whom the Senate amendment applies.
  Under the Senate amendment, it is intended that certain individ-
uals retained by firms providing technical services are classified,
for income and employment tax purposes, as employees or as inde-
pendent contractors under the generally applicable common law
(nonstatutory) standards without regard to section 530 of the Reve-
nue Act of 1978.  Technical services firms have retained engineers,
designers, drafters, computer programmers, systems analysts, and
other similarly skilled personnel who are engaged in lines of work
similar to those listed for assignments for clients of the technical
services firms.  Some of these individuals have taken the position
that they should be treated as independent contractors, which
would relieve the technical services firms of the obligation to with-
hold income and employment taxes from their earnings.
  The Senate amendment applies whether the services of such in-
dividuals are provided by the firm to only one client during the
year or to more than one client, and whether or not such individ-
uals have been designated or treated by the technical services firm
as independent contractors, sole proprietors, partners, or employees
of a personal service corporation controlled by such individual.  The
effect of the provision cannot be avoided by claims that such tech-
nical service personnel are employees of personal service corpora-
tions controlled by such personnel.  For example, an engineer re-
tained by a technical services firm to provide services to a manu-
facturer cannot avoid the effect of this provision by organizing a
corporation that he or she controls and then claiming to provide
services as an employee of that corporation.
  This provision does not affect the application of Code section
414(n), relating to employee leasing, to technical services personnel
in circumstances where that provision applies under present law.
Also the provision does not apply with respect to individuals who
are classified, under the generally applicable common law stand-
ards, as employees of a business that is a client of the technical
services firm.

            Conference Agreement

  The conference agreement follows the Senate amendment with a
technical modification clarifying the language of the Senate
amendment to comform to the language of section 530 of the Reve-
nue Act of 1978 and with an amendment to the effective date.  The
conferees further clarify that the provision does not affect the ap-
plication of the Treasury's authority under Code section 414(o) to
prevent avoidance of certain employee benefit requirements.  The
conferees believe that the provision will provide more consistent
tax treatment of individuals performing services in the technical
service industry.
  The conference agreement is effective for remuneration paid and
services performed after December 31, 1986.

------------------------------

Subject: The entire section 530 as referenced above.

[Sorry about the lines that are a little long, I didn't want to reformat
the "ACT" in case its format influences its meaning :-) -- [e-mail]
(Chuck Harris) ]

ACT SEC. 530.  [Revenue Act of 1978 (P. L. 95-600) as amended by P. L.
               96-167, P. L. 96-541 and P. L. 97-248]  CONTROVERSIES
           INVOLVING WHETHER INDIVIDUALS ARE EM-
           PLOYEES FOR PURPOSES OF THE EMPLOYMENT
           TAXES.

   Act Sec. 530  (a)  TERMINATION OF CERTAIN EMPLOYMENT TAX LIABILITY.-

  (1)  IN GENERAL. -If-

  (A)  for purposes of employment taxes, the taxpayer did not treat an indi-
vidual as an employee for any period, and

  (B)  in the case of periods after December 31, 1978, all Federal tax returns
(including information returns) required to be filed by the taxpayer with respect
to such individual for such period are filed on a basis consistent with the tax-
payer's treatment of such individual as not being an employee,

then, for purposes of applying such taxes for such period with respect to the
taxpayer, the individual shall be deemed not to be an employee unless the tax-
payer had no reasonable basis for not treating such individual as an employee.

  (2)  STATUTORY STANDARDS PROVIDING ONE METHOD OF SATISFYING THE REQUIRE-
MENTS OF PARAGRAPH (1).-FOR PURPOSES OF PARAGRAPH (1), A TAXPAYER SHALL IN
ANY CASE BE TREATED AS HAVING A REASONABLE BASIS FOR NOT TREATING AN INDIVIDUAL AS
AN EMPLOYEE FOR A PERIOD IF THE TAXPAYER'S TREATMENT OF SUCH INDIVIDUAL FOR SUCH
PERIOD WAS IN REASONABLE RELIANCE ON ANY OF THE FOLLOWING:

  (A) JUDICIAL PRECEDENT, PUBLISHED RULINGS, TECHNICAL ADVICE WITH RESPECT TO
THE TAXPAYER, OR A LETTER RULING TO THE TAXPAYER;

  (B) A PAST INTERNAL REVENUE SERVICE AUDIT OF THE TAXPAYER IN WHICH THERE
WAS NO ASSESSMENT ATTRIBUTABLE TO THE TREATMENT (FOR EMPLOYMENT TAX PURPOSES)
OF THE INDIVIDUALS HOLDING POSITIONS SUBSTANTIALLY SIMILAR TO THE POSITION HELD BY
THIS INDIVIDUAL; OR

  (C) LONG-STANDING RECOGNIZED PRACTICE OF A SIGNIFICANT SEGMENT OF THE IN-
DUSTRY IN WHICH SUCH INDIVIDUAL WAS ENGAGED.

  (3) CONSISTENCY REQUIRED IN THE CASE OF PRIOR TAX TREATMENT.-Paragraph
(1) shall not apply with respect to the treatment of any individual for employ-
ment tax purposes for any period ending after December 31, 1978, if the
taxpayer (or a predecessor) has treated any individual holding a substantially
similar position as an employee for purposes of the employment taxes for any
period beginning after December 31, 1977.

  (4) REFUND OR CREDIT OF OVERPAYMENT.-If refund or credit of any overpay-
ment of an employment tax resulting from the application of paragraph (1) is
not barred on the date of the enactment of this Act by any law or rule of law,
the period for filing a claim for refund or credit of such overpayment (to the
extent attributable to the application of paragraph (1)) shall not expire before
the date 1 year after the date of the enactment of this Act.

  Act Sec. 530  (b) PROHIBITION AGAINST REGULATIONS AND RULINGS ON EM-
PLOYMENT STATUS.-No regulation or Revenue Ruling shall be published on or
after the date of the enactment of this Act and before the effective date of any
law hereafter enacted clarifying the employment status of individuals for pur-
poses of the employment taxes by the Department of the Treasury (including
the Internal Revenue Service) with respect to the employment status of any
individual for purposes of the employment taxes.

  Act Sec 530 (c) DEFINITIONS.-For purposes of this section-

  (1) EMPLOYMENT TAX.-The term "employment tax" means any tax imposed
by subtitle C of the Internal Revenue Code of 1954.

  (2) EMPLOYMENT STATUS.-The term "employment status" means the status
of an individual, under the usual common law rules applicable in determining
the employer-employee relationship, as an employee or as an independent con-
tractor (or other individual who is not an employee).

------------------------------

Subject: Definition of a few terms in Section 530.

1) The "taxpayer" is your client, or the company you work for.
2) The "individual" or "worker" is you.
3) Any reference to "employee" is you after you fail the tests!

------------------------------

Subject: The Twenty Questions.

[These rules were presented before the Committee on Ways and Means,
Independant Contractors, June 20, July 16 and 17, 1979, Serial 96-32.

I've left out the explanatory paragraphs that follow each of these rules.
The document I have runs about 5 pages ... There's no information about
how they score this during an audit.]

Under the common law, a worker is an employee if the person for whom he works
has the right to direct and control the way he works, both as to the final
result and as to the details of when, where, and how the work is to be done.
It is the IRS view that the employer need not actually exercise control.  It
is sufficient that he has the right to do so.  IRS has adopted 20 rules to
determine whether workers are employees.  In brief, these rules are directed
at the following questions:

1. Is the person providing services required to comply with instructions
   about when, where, and how the work is to be done?

2. Is the person provided training to enable him to perform a job in a
   particular method or manner?

3. Are the services provided integrated into the business' operation?

4. Must the services be rendered personally?

5. Does the business hire, supervise or pay assistants to help the person
   performing the services under contract?

6. Is the relationship between the individual and the person he performs
   services for a continuing relationship?

7. Who sets the hours of work?

8. Is the worker required to devote his full time to the person he performs
   services for?

9. Is the work performed at the place of the business of the potential
   employer?

10. Who directs the order or sequence in which the work must be done?

11. Are regular written or oral reports required?

12. What is the method of payment - hourly, commission or by the job?

13. Are business and/or traveling expenses reimbursed?

14. Who furnishes tools and materials used in providing services?

15. Does the person providing services have a significant investment
    in facilities used to perform services?

16. Can the person performing the services realize both a profit or a loss?

17. Can the person providing services work for a number of firms at the
    same time?

18. Does the person make his services available to the general public?

19. Is the person providing services subject to dismissal for reasons other
    than nonperformance of contract specifications?

20. Can the person providing services terminate his relationship without
    incurring a liability for failure to complete a job?

------------------------------

Subject: Contributions to this posting.

Thanks to [e-mail] (Chuck Harris) for the initial transcription
of section 1706 and section 530.  Thanks to [e-mail] (Stuart
Kreitman), [e-mail], and/or [e-mail] (Edward Reid)
for the Twenty Questions list.  Disclaimers: errors in editing are,
however, my own.  Be sure to consult either a lawyer and/or qualified
CPA before making your own decisions.

This posting is subject to comment and improvement by sending email to
[e-mail].
--
    Mark Linimon / Lonesome Dove Computing Services / Roanoke, Virginia
   {chinacat,uunet}!nominil!linimon   ||    [e-mail]
     "I keep my fingernails long, so they click when I play the piano."
Xref: bloom-picayune.mit.edu misc.jobs.contract:7315 news.answers:4781
Path: bloom-picayune.mit.edu!enterpoop.mit.edu!hri.com!spool.mu.edu!uunet!cs.utexas.edu!chinacat!nominil!linimon
From: [e-mail] (Mark Linimon)
Newsgroups: misc.jobs.contract,news.answers
Subject: Misc.jobs.contract: Welcome to misc.jobs.contract
Summary: a first introduction to the job contracting group on Usenet
Message-ID: <[e-mail]>
Date: 24 Dec 92 08:10:08 GMT
Expires: Thu, 4 Feb 1993 08:09:48 GMT
Reply-To: [e-mail]
Followup-To: poster
Organization: Lonesome Dove Computing Services
Lines: 62
Approved: [e-mail]
Supersedes: <[e-mail]>

Archive-name: contract-jobs/welcome
Version: 1.01
Last-Modified: Thu Dec 10 23:04:21 EST 1992

This periodic posting serves as an introduction to newsgroup misc.jobs.
contract for new readers.  A companion posting, "Misc.jobs.contract:
Frequently Asked Questions" <[e-mail]>,
summarizes some of the past discussion in the group.

Misc.jobs.contract is a Usenet newsgroup created to foster exchange of
information about employment on a contract basis, as opposed to employment
on a full-time basis.  Postings of interest to full-time employees should
instead be directed to misc.jobs.misc.

Although the group is not _specifically_ dedicated to computer-related
contract work, most of the discussion in the group has related to it.

Postings of contracts WANTED, contracts OFFERED, and general discussion
are welcomed.  To help readers distinguish between these, please consider
using descriptive Subject: lines (and other headers).  For instance,
examine these examples:

    Subject: OFFERED: X Windows contract @ Frobozz, CA, USA
    Summary: 6 month contract offered

    Subject: WANTED: contract involving Unix internals, device drivers, C++
    Summary: CA or MA, USA, 4 months or up

    Subject: What experiences have you had with Section 1706?

Past experience in misc.jobs.offered may be relevant to the OFFERED
postings.  An excerpt of the periodic posting to misc.jobs.offered
follows:

    Experience has shown that the following style of "Subject:" line
    is found to be most useful to many potential readers:

    Subject: Systems Administrator @ Someone's Computers Inc, CA, USA

    The style shown above has a number of features.  The first field gives
    a 2 to 3 word job description: this summary phrase allows the readers
    to skip the offer if there is an obvious talent/aspiration mis-match.
    The second field announces the company name, which also gives the
    potential reader some idea of the flavor of the contract.  The third
    and fourth fields give the approximate geographic location, and allow
    the reader to skip those offers which have an obvious geographic
    mismatch.  The fields are separated by punctation characters ('@'
    signs and commas) to help the reader to spot the four fields quickly
    by eye.

Also please consider setting the Followup-To: line to another group
whenever conversation drifts away from contract work; and also consider
reading the periodic postings in news.announce.newusers before posting.
As a final note, frequent repostings of a single article (contracts wanted
or available) may be considered weak net.etiquette by some readers.

This posting is subject to comment and improvement by sending email to
[e-mail].
--
    Mark Linimon / Lonesome Dove Computing Services / Roanoke, Virginia
   {chinacat,uunet}!nominil!linimon   ||    [e-mail]
     "I keep my fingernails long, so they click when I play the piano."
Xref: bloom-picayune.mit.edu rec.crafts.textiles:2935 alt.sewing:5644 news.answers:4582
Newsgroups: rec.crafts.textiles,alt.sewing,news.answers
Path: bloom-picayune.mit.edu!enterpoop.mit.edu!usc!rpi!batcomputer!cornell!alg
From: [e-mail] (Anne Louise Gockel)
Subject: Textile Related Books FAQ: Part 1 of 2
Message-ID: <[e-mail]>
Followup-To: rec.crafts.textiles
Summary: Bibliography of books on sewing, fitting, pattern drafting and a few
    other (sewing) subjects.  Emphasizes books currently in print or easily
    available.  Includes strengths and weaknesses of various books.
Keywords: FAQ, textiles, sewing, books, tailoring, fitting, pattern, drafting
Sender: [e-mail] (Anne Louise Gockel)
Supersedes: <[e-mail]>
Reply-To: [e-mail]
Organization: Cornell Univ. CS Dept, Ithaca NY 14853
Date: Mon, 14 Dec 1992 12:47:44 GMT
Approved: [e-mail]
Expires: Sun, 14 Feb 1993 05:00:00 GMT
Lines: 841

Archive-name: crafts-textiles-books/part1
Last-modified: 14 Dec 1992

The following is the third of three lists of Frequently Asked Questions for
the alt.sewing and rec.crafts.textiles groups.  I plan to use the same FAQ's
for both newsgroups as long as most of the information remains pertinent to
both groups.

This FAQ covers books related to sewing, fitting and drafting.  Like most of
us, I don't know all the answers, I've just collected the wisdom of the net.
Some of these answers have been culled for postings over the last year or so.
Many regular posters have contributed to this list through their postings and
email.  However many of the comments in this particular FAQ are my own.  Thus
you may be assured that they represent my own biases and shortfalls.

Any additions or comments about books in this list or books that are missing
will be appreciated and can be mailed to me.  Many of these reviews could use
a bit more organization and I'm working on it as time permits!  This FAQ is
definitely a FAQ-in-progress so please be patient!


                    -Anne Louise Gockel
                    Cornell Computer Science

Internet: [e-mail]        UUCP: cornell!alg
-----------------------------------------------------------------
The first list concentrates on general sewing questions and supply information
and restoring antique sewing machines.  The second list concentrates on
costuming and historical clothing.  The third posting contains a list of books
that cover sewing, fitting and pattern drafting.

While creating this list I have concentrated on books that are easily
available.  Most books listed are in print.  Those that are out of print are
occassionally available in used book stores or from Inter-library loan
programs.  (See the "Sources For Out of Print Needlework Books:" section of
the textile FAQ).  This list does NOT cover every book available, but I have
tried to include a few comments about the most popular and most useful books.

I have tried to acknowledge the sources for most comments.  Electronic
addresses are in square brackets.  My own comments are labelled "[alg]".
Cross references in the text are in squiggly braces (with apologies to people
on machines where this convention isn't easy to read).  The cross references
use the abbreviations listed in the Table of Contents below.

Additionally, some books contain the label [HIST-COST].  Most of these books
are in the drafting section.  These books are particularly relevant for
historical costuming.

Some of these reviews are fairly lengthy so I have used "ctrl-L" between the
different sections of this FAQ.  Note: within the "rn" news reader you can
use:
      g VBS:
at the "More --##%--" prompt to go directly to book review labelled VBS: (note
that case is significant for "rn").  I have used this abbreviated form to
allow easy access to the list.



Significant changes since posting of 10/13/92:



Table of Contents:

Magazines and Periodicals considered extremely useful (brief list):
    MP: Magazines and Periodicals

General sewing books suitable for complete novices:
    GSB: Suggestions for general sewing books suitable for a novice

General sewing books suitable as reference for novice or intermediate sewers:
    RDCGtS: Reader's Digest Complete Guide to Sewing
    CBoSSC: The Complete Book of Sewing Short Cuts
    VSB: The Vogue Sewing Book
    SSSbS: Singer's Sewing Step by Step
    VBSbSGtST: The Vogue/Butterick Step By Step Guide To Sewing Techniques
    DE: Dressmaking Explained
    SS/C: Sew Smart
    SRL: the new Singer Reference Library series of books
    SB: Sandra Betzina's books
    NZ: Nancy Zieman's books and videos
    T: New books from Tauton Press
    OOP: Out of print recommendations

Sewing books on specialty topics:
    NT: Notes on Tailoring
    TT&CT: Tailoring: Traditional and Contemporary Techniques
    CTT: Classic Tailoring Techniques
    pointers to books in other sections
    IS: Innovative Serging (todo)

Sewing books on home decorating:

The rest is in Part II:

Books on Fitting:
    IF: Introduction to fitting
    VF: Vogue Fitting
    FF: Fabulous Fit
    MYCF: Making Your Clothes Fit

Books on Pattern Drafting:
    IPD: Brief intro to subject of pattern drafting
    PFD: Patternmaking for Fashion Design
    EK: Ernestine Kopp's series of books
    PPfD: Professional Patternmaking for Designers
    DD: Dress Design: Draping and Flat Pattern Making
    MPD: Modern Pattern Design
    AFD: Art of Fashion Draping
    DfFD: Draping for Fashion Design
    PD: Precision Draping
    PoFPD: Principles of Flat Pattern Design
    HtMSP:  How to Make Sewing Patterns
    FoMFD: Fundamentals of Men's Fashion Design
    TS:  Tailoring Suits: The Professional Way.
    S: Sleeves
    FDPS: Fashion Design for the Plus-Size
    GTfMD: Grading Techniques for Modern Design
    MNPD: Miscellaneous notes on Pattern Drafting

Miscellaneous: (todo)
    DD: Decorative Dressmaking
    MYOJC: Make Your Own Japanese Clothes
    FYF: Flatter Your Figure
    GE: Great Expectations (maternity)
    ARtW: Altering Women's/Men's Ready to Wear

FAQ: Where can I get an up to date copy of this FAQ?

MP: Magazines and Periodicals

Threads: Great source of ideas and techniques.  Covers sewing and many other
crafts.  Very high quality articles and pictures.  Each issue typically has
*at least* one article about a clothing designer and one article discussing
techniques for a specific sewing topic (e.g. welt pockets, traditional
collars, cuffs, etc).  Many articles discuss techniques used in haute couture
houses or well known designer's workshops.  Some articles discuss drafting
patterns or special fitting issues. $4.75/issue. Subscription about $24 for 6
issues (one year).  Taunton Press; 63 South Main Street; PO Box 5506; Newtown
CT 06470-9976 [alg]


Sew News: Available in many fabric stores.  A number of fashion related
features that show patterns and material, several question and answer columns
and reviews, a column that shows how to copy an (expensive) designer original
for minimal cost, articles on techniques for clothing or home decorating.
$2.95/issue.  About $15 for one year subscription (12?  issues; this price
could change now that the magazine has changed to a traditional magazine
format; before June 1992, magazine was printed on newsprint.)  PJS
Publications; PO Box 1790; News Plaza; Peoria, IL 61656.  [alg]


Burda: see sewing FAQ
Vogue Patterns: see sewing FAQ. recommended for ideas and techniques by
    Yvonne Wilson ([e-mail])
Butterick Patterns: see sewing FAQ
McCalls Patterns: see sewing FAQ



GSB: Suggestions for general sewing books suitable for a novice. [alg]

Very few books discussed in the newsgroups seem to be appropriate for a
complete novice.  Most introductory books are written for a person who has had
a minimal amount of experience, possibly in high school Home Ec classes.  For
this reason, I would suggest that people who have never sewn before consider
take an introductory class from a local community college, BOCES (vo-tech),
experimental college class or sewing store.  Or consider learning from some of
the videos available from Sandra Betzina {SB:} and Nancy Zieman {NZ:}.
Nancy's Notions includes a video rental club.

However, if you are the sort of person who prefers learning a new hobby by
reading books, your best bet may be Singer's _Sewing Step By Step_ {SSSbS:} or
several of the new books in the Singer series {SRL:}; the first book is _Sewing
Essentials_ {SRL,SE:}.  Both of these books are discussed below under general
reference books.

For anyone on a limited budget, don't forget to check used book stores and the
public library or Interlibrary Loan program.  Many public libraries have large
collections of hobby related books.



General sewing books suitable as reference for novice or intermediate sewers:

RDCGtS [alg]

_Reader's Digest Complete Guide to Sewing_: This is my favorite general sewing
reference.  Although I've sewn for many years on my own, I learned alot when I
borrowed this book for a weekend and read it cover to cover.  This book is
laid out as a reference book.  The reference section is very well illustrated
and easy to use.  The illustrations are two, three or four color drawings.  A
typical page contains a paragraph of general information, 6-8 illustrations
and 3-5 sentences of notes under each illustration.  Topics include the basics
of supplies, types of fabrics (caution: this book is faily old!), fitting a
muslin and basic construction techniques.  Other subjects include necklines
and collars, waistbands and belts, sleves, pockets, hems, buttons, zippers,
other closures, tailoring, sewing for men, sewing for children and sewing for
the home.

I have found all of the sections to cover a wide variety of methods and the
instructions and illustrations are clear.  Generally every step of a technique
is illustrated so you can easily follow the pictures while working through the
method.  This book is very valuable as a thorough reference for someone who
knows the basics.  Given the price and the availability, I feel this is a very
good basic reference.  However, this is a fairly old book and it's age is
starting to show.  The "projects" in the back all have a 1960's-70's feel to
them.  The section on fabrics does not include many of the newer synthetics
commonly available.