Abbreviations›Rev. Rul. 2005-3, 2005-3 I.R.B. 334
EMPLOYMENT TAX—Cont.
Internal Revenue Bulletin 2005-13 · 2026-10-03 edition · updated 2026-10-04 · United States
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 26 CFR 301.6334–1, amended; property exempt from levy (TD 9189) 13, 788 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 Withholding, supplemental wages (REG–152945–04) 6, 484
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