EMPLOYMENT TAX

Agreements for payment of tax liabilities in installments (TD

9473. 52, 945 Extension of Attributed Tip Income Program (ATIP) (RP 53) 49,

746 Form:

944 opt-in and out procedures (RP 51) 45, 625 94X examples ruling (RR 39) 52, 951 Income tax withholding on nonresident alien employees (Notice

91. 48, 717 Intangible property, allocation of income and deductions (TD

92. 33, 188 ; corrections (Ann 73) 41, 500; additional corrections (Ann 91) 52, 1010 Proposed Regulations:

26 CFR 4.6041–1, amended; 1.6050W–1, added; 31.3406–0, amended; 31.3406(a)–2, amended; 31.3406(b)(3)–5, added; 31.3406(d)–1, amended; 31.6051–4, amended; 301.6271–1(g), amended; 301.6722 - amended; information reporting for payments made in settlement of payment card and third party network transactions (REG–139255–08) 49, 747 Payments made in settlement of payment card and third party

network transactions (REG-139255–08) 49, 747 Publications:

1223, General Rules and Specifications for Substitute Forms W-2c and W-3c, revised (RP 48) 51, 864 Regulations:

26 CFR 1.482–0, –0T, –1, –1T, –2, –2T, –4, –4T, –6, –8, –8T, –9T, amended; 1.482–6T, removed; 1.482–9, added; 1.861–8, –8T, –9T, –10T, –11T, –12T, –14T, amended; 1.6038A–1, –3, amended; 1.6038A–3T, removed; 1.6662–6, amended; 1.6662–6T, removed; 31.3121(s)–1, amended; 31.3121(s)–1T, removed; 602.101, amended; treatment of services under section 482, allocation of income and deductions from intangible property, apportionment of stewardship expenses (REG–146893–02, REG–115037–00, REG–138603–03) (TD 9456) 33, 188 ; corrections (Ann 73) 41, 500; additional corrections (Ann 91) 52, 1010 26 CFR 301.6159–0, added; 301.6159–1, revised; 301.6331–4, revised; agreements for payment of tax liabilities in installments (TD 9473) 52, 945 Section 482, controlled services transactions (TD 9456) 33, 188 ;

corrections (Ann 73) 41, 500; additional corrections (Ann 91) 52, 1010