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EMPLOYMENT TAX

Internal Revenue Bulletin 1999-3 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 99–6, page 12. Employment tax issues for disregarded entities. This notice provides interim guidance for taxpayers calculating, reporting, and paying employment tax obligations with respect to employees of disregarded entities. This notice also solicits comments from taxpayers concerning issues related to these obligations.

Finding Lists begin on page 18.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 1999-3

Internal Revenue Bulletin 1999-3

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