Bulletin No. 1998–5 February 2, 1998
Internal Revenue Bulletin 1998-5 · 2026-10-03 edition · updated 2026-10-04 · United States
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forth generally applicable standards for determining whether services performed by students in the employ of certain institutions of higher education qualify for the exception from FICA tax provided under section 3121(b)(10) of the Code.
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