EMPLOYMENT TAX

Future of the determination letter pro gram (Ann 83) 35, 205 Qualified plans, simplifying applica

Back wages subject to FICA and FUTA

taxes, year paid (CD 2070) 31, 90 Electronic furnishing of payee statements,

voluntary, hearing (Ann 71) 27, 26 Federal tax deposits, removal of Federal

Reserve banks as depositaries (TD 8952) 29, 60 Interest-free adjustments, underpayments

of employment taxes (TD 8959) 34, 185 Penalties for underpayments of deposits

and overstated deposit claims (TD 8947) 28, 36 Railroad retirement, rate determination,

tion procedures (Ann 77) 30, 83 Full funding limitations:

Weighted average interest rate for:

June 2001 (Notice 39) 27, 3 July 2001 (Notice 48) 33, 130 August 2001 (Notice 52) 35, 203 Nondiscrimination requirements and

quarterly:

Excise tax return filing, payment, and

deposit requirements (TD 8963) 35, 197 Form 2290SP, Declaración del Im puesto sobre el Uso de Vehículos Pesados en las Carreteras, new (Ann 69) 27, 23 Regulations:

26 CFR 40.0–1, amended; 40.6011 (a)–1, –2, amended; 40.6071(a)–1, amended; 40.6071(a)–2, removed; 40.6091–1, amended; 40.6101–1, revised; 40.6109(a)–1, revised; 40.6151(a)–1, revised; 40.6302(c) –1, –2, revised; 40.6302(c)–3, amended; 40.6302(c)–4, removed; 40.9999–1, removed; deposits of excise taxes (TD 8963) 35, 197