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Abbreviations›Rev. Proc. 2005-39, 2005-28 I.R.B. 82

EMPLOYMENT TAX—Cont.

Internal Revenue Bulletin 2005-48 · 2026-10-03 edition · updated 2026-10-04 · United States

Social security contribution and benefit base, domestic employee

coverage threshold, 2006 (Notice 85) 46, 961 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

  1. 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 Withholding, nonresident aliens, amount to be withheld (Notice

  1. 46, 947

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▸Contents — Internal Revenue Bulletin 2005-48
Internal Revenue Bulletin 2005-48

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