Skip to content
ChatProjectCodes

Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516

EMPLOYMENT TAX

Internal Revenue Bulletin 2004-43 · 2026-10-03 edition · updated 2026-10-04 · United States

Forms W-2, W-4, W-5, 941, and Schedule D (Form 941), infor mation reporting, successor employer, acquisitions, statutory mergers, or consolidations (RP 53) 34, 320 Information reporting, Forms W-2, W-4, W-5, 941, and Sched ule D (Form 941), successor employer, acquisitions, statutory mergers, or consolidations (RP 53) 34, 320 Obsolete rulings (RR 90) 34, 317 Payment card transactions:

Limited exception, backup withholding (TD 9136) 31, 112 Optional procedure for payors to determine reportable pay ments under sections 6041 and 6041A (RP 43) 31, 124 Qualified Payment Card Agent (QPCA), requirements for

payment card organization to obtain QPCA determination (RP 42) 31, 121 Place for filing returns or other documents (TD 9156) 42, 669 Publications, 1141, General Rules and Specifications for Substi tute Forms W-2 and W-3, revised (RP 54) 34, 325 Regulations:

26 CFR 31.3406(g)–1, amended; 31.3406(j)–1, amended; 31.3406(j)–1T, removed; 301.6724–1, amended; 602.101, amended; information reporting and backup withholding for payment card transactions (TD 9136) 31, 112 26 CFR 31.6091–1, amended; place for filing (TD 9156) 42, 669 Substitute Forms W-2 and W-3, general rules and specifications

(RP 54) 34, 325 Treatment of amounts paid an employee as “reimbursements” for

parking expense, paid through a salary reduction (RR 98) 42, 664

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2004-43
Internal Revenue Bulletin 2004-43

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.