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EMPLOYMENT TAX

Internal Revenue Bulletin 1996-12 · 2026-10-03 edition · updated 2026-10-04 · United States

EE–55–95, page 12. Proposed regulations under section 3306(r) of the Code relate to when amounts deferred or paid from certain nonqualified deferred compensation plans are taken into account as ‘‘wages’’ for FUTA purposes.

EE–142–87, page 13. Proposed regulations under section 3121(v)(2) of the

Finding Lists begin on page 39.

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▸Contents — Internal Revenue Bulletin 1996-12

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