Section 172-2-14 - Proprietorship/Partnership Income; Corporate OfficersA. In making assessments for contributions and determinations with respect to employment status under the Employment Security Law, remuneration received for services performed by proprietors or partners of a business is personal income and is not subject to taxation. The existence of a proprietorship or partnership negates the applicability of the employment standards test set forth in paragraph E of subsection 11 of Section 1043 of the Employment Security Law with respect to the services performed by proprietors or partners. In determining whether a partnership exists, the factors to be considered by the Bureau include but are not limited to the following: 1. A written partnership agreement is not necessary for a business to qualify as a partnership.2. A partnership may be established by the agreement of the parties to pool their resources to jointly seek profits and share in the losses.3. The entire arrangement between the parties must be analyzed under the totality of the circumstances in order to discern the true intent of the parties.B. For all purposes of the Employment Security Law and these rules, services performed for any corporation, including a subchapter "S" corporation, by its corporate officers shall be deemed to be "employment", and remuneration received by corporate officers for such services shall be treated as "wages".12- 172 C.M.R. ch. 2, § 14