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EMPLOYMENT TAX

Internal Revenue Bulletin 2001-40 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 20.6075–1, revised; 20.6081 –1, revised; 602.101, amended; estate tax return, Form 706, extension to file (TD 8957) 33, 125

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 September 2001 (Notice 58) 39,

Back wages subject to FICA and FUTA

taxes, year paid (CD 2070) 31, 90 Electronic furnishing of payee state ments, voluntary, hearing (Ann 71) 27, 26 Federal tax deposits, removal of Federal

Reserve banks as depositaries (TD 8952) 29, 60 Forms W-2, separate reporting of non statutory stock option income (Ann 92) 39, 301 Interest-free adjustments, underpay ments of employment taxes (TD 8959) 34, 185 Penalties for underpayments of deposits

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

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▸Contents — Internal Revenue Bulletin 2001-40

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