EMPLOYMENT TAX

Internal Revenue Bulletin 2005-14 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–160315–03, page 833. Proposed regulations under section 3121 of the Code provide guidance regarding the treatment of payments made on account of sickness or accident disability under a workers’ compensation law for purposes of the Federal Insurance Contributions Act (FICA).

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▸Contents — Internal Revenue Bulletin 2005-14

Internal Revenue Bulletin 2005-14

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