Abbreviations›Rev. Rul. 2005-3, 2005-3 I.R.B. 334
EMPLOYMENT TAX—Cont.
Internal Revenue Bulletin 2005-17 · 2026-10-03 edition · updated 2026-10-04 · United States
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 Proposed Regulations:
26 CFR 31.3121(a)(2)–1, amended; sickness or accident disability payments (REG–160315–03) 14, 833 26 CFR 31.3401(a)–1, –4, amended; 31.3402(g)–1, (j)–1, amended; 31.3402(n)–1, revised; flat rate supplemental wage withholding (REG–152945–04) 6, 484 Publication 4436, General Rules and Specifications for Substi tute Form 941 and Schedule B (Form 941) (RP 21) 16, 899 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 Workers’ compensation, treatment of sickness or accident dis ability payments (REG–160315–03) 14, 833
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