Abbreviations›Rev. Rul. 2008-3, 2008-2 I.R.B. 249
EMPLOYMENT TAX
Internal Revenue Bulletin 2008-21 · 2026-10-03 edition · updated 2026-10-04 · United States
Claims submitted to IRS Whistleblower Office under section
7623 (Notice 4) 2, 253 Corporations, S corporation, status in reorganization where S
corporation becomes a QSub of newly formed holding company, assignment of EINs (RR 18) 13, 674 Frivolous tax return positions (Notice 14) 4, 310 Interest-free adjustments and claims for refund of employment
taxes (REG–111583–07) 4, 319 Interim standards under section 6694(a) (Notice 46) 18, 868 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, –5, amended; 31.6205–1, amended; 31.6302–0, –1, amended; 31.6402(a)–1, –2, amended; 31.6413(a)–2, amended; 31.6414–1, amended; interest-free adjustments and claims for refund of employment taxes (REG–111583–07) 4, 319 Technical Advice Memoranda (TAMs) (RP 2) 1, 90
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