Abbreviations›Rev. Proc. 2005-39, 2005-28 I.R.B. 82
EMPLOYMENT TAX—Cont.
Internal Revenue Bulletin 2005-44 · 2026-10-03 edition · updated 2026-10-04 · United States
Summary and clarification of relief previously granted under
sections 6081, 6161, 6656, and 7508A with respect to taxpayers affected by Hurricane Katrina (Notice 73) 42, 723 Electronic technologies, use for providing employee benefit no tices and transmitting employee benefit elections and consents (REG–138362–04) 33, 299 Industry Issue Resolution (IIR) program, additional criteria for
considering specific industries’ proposals regarding accountable plan rules (Notice 59) 35, 443 Penalties, disclosure on reports filed with Securities and Ex change Commission (SEC) (RP 51) 33, 296 Proposed Regulations:
26 CFR 31.3102–1, amended; 31.3121(a)–2, amended; 31.3121(a)(7)–1, (a)(8)–1, amended; 31.3121(a)(10)–1, revised; 31.3121(i)–1, amended; application of the Federal Insurance Contributions Act (FICA) to payments made for certain services (REG–104143–05) 41, 708 26 CFR 35.3405–1, amended; use of electronic technologies for providing employee benefit notices and transmitting employee benefit elections and consents (REG–138362–04) 33, 299 26 CFR 301.6020–1, added; substitute for return (REG–131739–03) 36, 494 26 CFR 301.6320–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing upon filing of notice of federal tax lien (REG–150088–02) 43, 774 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (REG–150091–02) 43, 780 Publication 1141, General Rules and Specifications for Substi tute Forms W-2 and W-3, revised (RP 65) 38, 564 ; correction (Ann 78) 44, 918 Regulations:
26 CFR 301.6020–1, removed; 301.6020–1T, added; substitute for return (TD 9215) 36, 468 Stocks, statutory stock options, wages, application of FICA, FUTA, and income tax withholding, withdrawal of REG–142686–01 (Ann 55) 33, 317 Substitute for return, Internal Revenue officer or employee (TD
- 36, 468 ; (REG–131739–03) 36, 494 Substitute Forms W-2 and W-3, general rules and specifications
(RP 65) 38, 564 ; correction (Ann 78) 44, 918 Tool allowances to employees, arrangement not considered an
accountable plan (RR 52) 35, 423 Wages, when paid and received, application of Federal Insurance
Contributions Act (FICA) to payments (REG–104143–05) 41, 708
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