Abbreviations›Rev. Proc. 2004-22, 2004-15 I.R.B. 727
EMPLOYMENT TAX—Cont.
Internal Revenue Bulletin 2004-26 · 2026-10-03 edition · updated 2026-10-04 · United States
Presidentially-declared disaster or combat
zone, postponement of certain acts (RP 13) 4, 335 Proposed Regulations:
26 CFR 31.3121(b)(2)–1, amended; 31.3121(b)(10)–2, amended; 31.3306(c)(10)–2, revised; student FICA exception (REG–156421–03) 10, 571 Reduction of the stated principal amount
of a recourse note issued by the employee to the employer to acquire employer stock, treatment (RR 37) 11, 583 Student FICA exception under Code sec tion 3121(b)(10):
And section 3306(c)(10)(B), applica tion (REG–156421–03) 10, 571 Proposed safe harbor available for cer tain institutions (Notice 12) 10, 556 Wages, options and nonqualified deferred
compensation transferred pursuant to divorce (RR 60) 24, 1051
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