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EMPLOYMENT TAX
Internal Revenue Bulletin 1998-9 · 2026-10-03 edition · updated 2026-10-04 · United States
Proposed regulations:
26 CFR 31.3121(v)(2)–1, revised; FICA and FUTA taxation of amounts under employee benefit plans (REG– 209484–87; REG–209807–95) 8, 40 Student FICA exception (RP 16) 5, 19
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