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Abbreviations›Rev. Rul. 2003-102, 2003-38 I.R.B. 559

EMPLOYMENT TAX—Cont.

Internal Revenue Bulletin 2003-52 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 31.3121(a)–1(k), added; 31.3231(e)–1(a)(6), added; 31.3306(b)–1(1), added; 31.3401 (a)–1(b)(15), added; split-dollar life insurance arrangements (TD 9092) 46, 1055 26 CFR 300.0, amended; 300.3, added; user fees for processing offers to compromise (TD 9086) 41, 817 Returns and return information, obtaining

copies (RP 74) 43, 923 Section 3504 agents, home-care service

(Notice 70) 43, 916 Social security contribution and bene fit base, domestic employee coverage threshold, 2004 (Notice 66) 48, 1159 Split-dollar life insurance arrangements:

Obsolete rulings (RR 105) 40, 696 Tax treatment (TD 9092) 46, 1055 State or local government agency, agents

under section 3504, home-care service (Notice 70) 43, 916 Tax lien, actual knowledge for priority un der section 6323(a) (RR 108) 44, 963 Tier 2 Railroad Retirement Tax Act

(RRTA) tax rates for 2004 (Notice 78) 50, 1205 Treatment of reimbursements to em ployees for travel and entertainment expenses substantiated electronically and provided under an accountable plan (RR 106) 44, 936 User fees for processing offers to compro mise (TD 9086) 41, 817

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