Abbreviations›Rev. Rul. 2007-42, 2007-28 I.R.B. 44
EMPLOYMENT TAX
Internal Revenue Bulletin 2007-35 · 2026-10-03 edition · updated 2026-10-04 · United States
Nonexempt employees’ trusts, income and employment tax con sequences (RR 48) 30, 129 Penalties, transitional relief for the return preparer penalty pro visions under section 6694 (Notice 54) 27, 12 Publications:
1141, General Rules and Specifications for Substitute Forms W-2 and W-3, revised (RP 43) 27, 26 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), revised (RP 42) 27, 15 Regulations:
26 CFR 31.3402(f)(2)–1, (f)(5)–1, amended; 31.3402(f)(2)–1T, (f)(5)–1T, removed; withholding exemptions (TD 9337) 35, 455 Substitute forms:
W-2 and W-3, general rules and specifications (RP 43) 27, 26 941 and Schedule B (Form 941), general rules and specifications (RP 42) 27, 15 Withholding exemptions (TD 9337) 35, 455
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