bulletin Internal Revenue›HIGHLIGHTS OF THIS ISSUE

EMPLOYMENT TAX

Internal Revenue Bulletin 1998-8 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–209484–87; REG–209807–95, page 40. Proposed regulations under sections 3121(v)(2) and 3306(r)(2) of the Code relate to when amounts deferred under or paid from certain nonqualified deferred compensation plans are taken into account as “wages” for purposes of the taxes imposed by FICA and FUTA.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 1998-8

Internal Revenue Bulletin 1998-8

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.