bulletin Internal Revenue›Bulletin No. 1997–52 December 29, 1997
EMPLOYMENT TAX
Internal Revenue Bulletin 1997-52 · 2026-10-03 edition · updated 2026-10-04 · United States
Page 12.
Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 35 cents for the quarter beginning October 1, 1997, and 35 cents for the quarter beginning January 1, 1998.
Page 59.
Social security contribution and benefit base; domes- tic employee coverage threshold. The Commissioner of the Social Security Administration has announced the OASDI contribution and benefit base for remuneration paid in 1998 and self-employment income earned in taxable years beginning in 1998. The Commissioner has also determined the domestic employee coverage threshold amount for 1998.
Continued on page 4.
Announcement Relating to Court Decisions begins on page 5. Finding Lists begin on page 63. Announcement of Declaratory Judgment Proceedings Under Section 7428 begins on page 61.
Department of the Treasury Internal Revenue Service
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