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EMPLOYMENT TAX
Internal Revenue Bulletin 1997-31 · 2026-10-03 edition · updated 2026-10-04 · United States
Railroad retirement:
1099, 5498, and W–2G (RP 34) 30, 14 Employee plans:
Rate determination; quarterly (July 1,
Extension of time to file, Form 926 (No tice 42) 29, 12 Forms 1096, 1098, 1099 series, 5498,
W–2G Requirements for reproducing paper substitutes (RP 27) 27, 9 Interest:
Investment:
Federal short-term, mid-term, and long-term rates for July 1997 (RR 27) 27, 4 Inventories:
- 28, 5
Regulations:
26 CFR 31.0–1(a), 31.0–3(f), amended; 31.6302–1(h), added; 31.6302–1(i), redesignated; 31.6302–1T, removed; 31.6302(c)–3, amended; 31.6302–3T, removed; federal tax deposits by electronic funds transfer (TD 8723) 30, 4
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