EMPLOYMENT TAX—Cont.

Federal Insurance Contributions Act (FICA), application to pay ments made for certain services (TD 9266) 28, 52 Offers in compromise, nonrefundable down payments required

(Notice 68) 31, 105 Proposed Regulations:

26 CFR 31.3121(s)–1, amended; treatment of services under section 482, allocation of income and deductions from intangibles, stewardship expense (REG–146893–02) 34, 317 26 CFR 31.6011–4, amended; AJCA modifications to the section 6011 regulations (REG–103038–05) 49, 1049 26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of Economic Analysis (REG–148864–03) 34, 320 Publication 1141, General Rules and Specifications for Substi tute Forms W-2 and W-3, revised (RP 55) 52, 1151 Regulations:

26 CFR 31.3102–1, amended; 31.3121(a)–2, (a)(7)–1, (a)(8)–1, (i)–1, amended; 31.3121(a)(10)–1, revised; application of the Federal Insurance Contributions Act to payments made for certain services (TD 9266) 28, 52 26 CFR 31.3121(s)–1, amended; 31.3121(s)–1T, added; treatment of services under section 482, allocation of income and deductions from intangibles, stewardship expense (TD 9278) 34, 256 26 CFR 31.3401(a)–1, –4, amended; 31.3402(g)–1, amended; 31.3402(j)–1, amended; 31.3402(n)–1, revised; flat rate supplemental wage withholding (TD 9276) 37, 423 ; correction (Ann 83) 44, 822 ; additional correction (Ann 85) 45, 873 26 CFR 301.6103(j)(1)–1, amended; 301.6103(j)(1)–1T, added; disclosure of return information to the Bureau of Economic Analysis (TD 9267) 34, 313 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 (TD 9290) 46, 879 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (TD 9291) 46, 887 Smartcards and debit cards used to provide qualified transporta tion fringes under section 132(f) (RR 57) 47, 911 Social security contribution and benefit base, domestic employee

coverage threshold, 2007 (Notice 102) 46, 909 Substitute Forms W-2 and W-3, general rules and specifications

(RP 55) 52, 1151 Supplemental wages, withholding (TD 9276) 37, 423 ; correction

(Ann 83) 44, 822 ; additional correction (Ann 85) 45, 873 Tax effects of proposed chapter 12 plans (RP 52) 48, 995 Tip reporting, Attributed Tip Income Program (ATIP) (RP 30)

31, 110