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Abbreviations

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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