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EMPLOYMENT TAX

Internal Revenue Bulletin 2001-2 · 2026-10-03 edition · updated 2026-10-04 · United States

Amount exempt from levy on wages,

salary, and other income (Forms 668–W(c) and 668–W(c)(DO) in 1999 (Notice 60) 49, 17 , 708 Magnetic media; electronic filing:

1998 Form 8027 (RP 52) 37, 13 , 324 Proposed regulations:

26 CFR 1.411(d)–4, amended; protected benefits (REG–101363–98) 40, 10 , 457 26 CFR 31.3221–4, added; exception from supplemental annuity tax on railroad employers (REG–209769– 95) 41, 8 , 477 26 CFR 31.6302–1(f)(4), revised; federal employment tax deposits de minimis rule (REG–110403–98) 29, 11 , 77 Railroad retirement; rate determination;

quarterly beginning April 1, 1998 and July 1, 1998, 31, 7 , 113 ; quarterly beginning October 1, 1998, 50, 4 , 723 Regulations:

26 CFR 1.411(d)–4, amended; 1.411(d)–4T, added; protected benefits (TD 8781) 40, 4 , 451

1Numbers following a specific item indicate the item can be found as follows:

29 – I.R.B. 1998–29 15 - I.R.B. page number 81 - C.B. page number

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▸Contents — Internal Revenue Bulletin 2001-2

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