One could build a case for the payor merely renting a tool........ie the appendage......and therefore the recipient would avoid self employment taxes.............

One of the favorite topics when I got out of college, had a job with a large CPA firm, and would spend the necessary time keeping the local bars in business while boosting employee moral.............was..............if one had a house of prostitution for a tax client, how would one establish the basis for depreciating all of the useable thingys??

Would those thingys be depreciable?   Is there a useful life?  How long?  Would the depr be rapid or slow......like a tractor vs a bldg??  Would there be a case for using piecework as the basis for calculating deprec, as compared to tabular?? etc etc

By 9pm.........given the circumstances........and a high level of intelligence among that particular group..............some of the scenarios were just really interesting.