Abbreviations›Rev. Rul. 2005-3, 2005-3 I.R.B. 334
EMPLOYMENT TAX
Internal Revenue Bulletin 2005-26 · 2026-10-03 edition · updated 2026-10-04 · United States
Exemption from levy for certain principal residences in absence
of judicial approval, certain business assets in absence of administrative approval or jeopardy (TD 9189) 13, 788 Forms:
W-2, 2005, new code Z, Box 12 (Ann 5) 3, 353 W-4, Employee’s Withholding Allowance Certificate (TD 9196) 19, 1000 ; correction (Ann 40) 22, 1152 ; (REG–162813–04) 19, 1010 941 and Schedule B (Form 941), general rules and specifications for substitutes (RP 21) 16, 899 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 Presidentially-declared disaster or combat zone, postponement
of certain acts (RP 27) 20, 1050 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 ; hearing (Ann 34) 19, 1014 26 CFR 31.3402(f)(2)–1, amended; 31.3402(f)(5)–1, amended; withholding exemptions (REG–162813–04) 19, 1010 Publication 4436, General Rules and Specifications for Substi tute Form 941 and Schedule B (Form 941) (RP 21) 16, 899 Regulations:
26 CFR 20.2032–1, revised; 301.9100–6T, amended; gross estate, election to value on alternate valuation date (TD 9172) 6, 468 26 CFR 31.3402(f)(2)–1, amended; 31.3402(f)(2)–1T, added; 31.3402(f)(5)–1, amended; 31.3402(f)(5)–1T, added; withholding exemptions (TD 9196) 19, 1000 ; correction (Ann 40) 22, 1152 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 Trust fund recovery penalty assessments (RP 34) 24, 1233
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