EMPLOYMENT TAX

Disaster relief:

Backup withholding, postponement of deadlines for certain

acts due to Hurricanes Katrina and Rita (Notice 12) 7, 458 Expanded postponement of deadlines for certain acts under

section 7508A with respect to taxpayers affected by Hurricane Katrina (Notice 20) 10, 560 Hurricane Katrina, treatment of special evacuation allowances (Notice 10) 5, 386 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP

1. 1, 1 Proposed regulations:

26 CFR 31.6011(a)–1, –4, amended; 31.6302–1, amended; time for filing employment tax returns and modifications to the deposit rules (REG–148568–04) 6, 417 Publication 1223, General Rules and Specifications for Substi tute Forms W-2c and W-3c, revised (RP 19) 13, 677 Regulations:

26 CFR 1.6302–1, –2, amended; 31.6011(a)–1, –4, amended; 31.6011(a)–1T, –4T, added; 31.6071(a)–1, amended; 31.6302–0, –1, amended; 31.6302–1T, added; time for filing employment tax returns and modifications to the deposit rules (TD 9239) 6, 401 26 CFR 31.3121(a)(2)–1, amended; 32.1, amended; sickness or accident disability payments (TD 9233) 3, 303 Substitute Forms W-2c and W-3c, general rules and specifica tions (RP 19) 13, 677 Technical Advice Memoranda (TAMs) and Technical Expedited

Advice Memoranda (TEAMs) (RP 2) 1, 89 Time for filing employment tax returns and modifications to the

deposit rules (TD 9239) 6, 401 ; (REG–148568–04) 6, 417 Treatment of sickness or accident disability payments (TD 9233)

3, 303