Abbreviations›Rev. Rul. 2005-3, 2005-3 I.R.B. 334
EMPLOYMENT TAX
Internal Revenue Bulletin 2005-5 · 2026-10-03 edition · updated 2026-10-04 · United States
Form W-2, 2005, new code Z, Box 12 (Ann 5) 3, 353 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
- 1, 1 Partnership’s contributions to partner’s Health Savings Account
(HSA), S corporation’s contributions to HSAs of 2-percent shareholder-employees (Notice 8) 4, 368 Regulations:
26 CFR 31.3121(b)(2)–1, revised; 31.3121(b)(10)–2, amended; 31.3306(c)(10)–2, amended; student FICA exception (TD 9167) 2, 261 Student FICA exception:
Application under sections 3121(b)(10) and 3306(c)(10)(B)
(TD 9167) 2, 261 Treatment of amounts paid by certain institutions of higher
education (RP 11) 2, 307 Technical Advice Memoranda (TAMs) and Technical Expedited
Advice Memoranda (TEAMs) (RP 2) 1, 86
Get a plain-English answer with a citation back to this text.
Ask AI about this code