Rev. Rul. 79-64 1979-1 C.B. 390
SECTION 7. EFFECT ON OTHER
Internal Revenue Bulletin 2004-34 · 2026-10-03 edition · updated 2026-10-04 · United States
REVENUE PROCEDURES
Rev. Proc. 96–60 is superseded. Rev. Rul. 62–60 is amplified to provide that, if the surviving corporation completes and files Schedule D (Form 941) to explain discrepancies between the totals on Forms W–2 (Copy A) and the totals on Forms 941, Schedule D (Form 941) will also provide notice of a statutory merger or consolidation under Rev. Rul. 62–60.
August 23, 2004 324 2004–34 I.R.B.
NOTE: This revenue procedure will be reprinted as the next revision of IRS Publication 1141, General Rules and Specifications
for Substitute Forms W-2 and W-3 .
26 CFR 601.602: Tax forms and instructions. (Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041–1, 1.6041–2, 31.6051–1, 31.6051–2, 31.6071(a)–1, 31.6081(a)–1, 31.6091–1.)
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