EMPLOYMENT TAX

Electronic filing, Form 940 (RP 9) 3, 328 Forms:

940, electronic filing (RP 9) 3, 328 W-2, new code (Ann 7) 3, 357 Railroad retirement, rate determination,

quarterly, January 1, 2001, 2, 258 Regulations:

26 CFR 31.6053–1,–4, amended; tips, tip reporting, employer established electronic systems (TD 8910) 2, 258 Tips:

Advance letter rulings and determination

letters, areas which will not be issued from Associates Chief Counsel & Division Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 111 Indian tribal governments treated as

states, list (RP 15) 5, 465 Letter rulings, information letters, etc.

(RP 4) 1, 121 Technical advice to directors and chiefs,

appeals offices, from Associate Chief Counsel (RP 2) 1, 79 Technical advice to IRS employees (RP 5)

1, 164 User fees, request for letter rulings (RP 8)

1, 239