EMPLOYMENT TAX
Internal Revenue Bulletin 2002-31 · 2026-10-03 edition · updated 2026-10-04 · United States
Proposed Regulations:
26 CFR 1.61–2, amended; 1.61–22, added; 1.83–1, –3, –6, amended; 1.301–1(q), added; 1.1402(a)–18, added; 1.7872–15, added; 31.3121(a), 31.3231(e), 31.3306(b), 31.3401(a), amended; split-dollar life insurance arrangements (REG– 164754–01) 30, 212 Publications, 1223, General Rules and
Specifications for Substitute Forms W–2c and W–3c, revised (RP 51) 29, 175 Split-dollar life insurance arrangements
(REG–164754–01) 30, 212 Statutory stock options, application of
employment taxes (Notice 47) 28, 97 Substitute Forms W–2c and W–3c, gen eral rules and specifications (RP 51) 29, 175
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