Abbreviations›Rev. Rul. 2011-23, 2011-43 I.R.B. 585
EMPLOYMENT TAX
Internal Revenue Bulletin 2011-44 · 2026-10-03 edition · updated 2026-10-04 · United States
Proposed Regulations:
26 CFR 301.6402–2 thru –4, amended; claims for credit or refund (REG–137128–08) 28, 43 Publication:
4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941) and Schedule R (Form 941), revised (RP 39) 30, 68 Regulations:
26 CFR 301.7502–1, amended; timely mailing treated as timely filing (TD 9543) 40, 470 Section 6402 claims for credit or refund (REG–137128–08) 28,
43 Substitute Form 941, Schedule B (Form 941), and Schedule R
(Form 941), general rules and specifications (RP 39) 30, 68 Timely mailing treated as timely filing (TD 9543) 40, 470 Voluntary classification settlement program (VCSP) (Ann 64)
41, 503 Withholding on payments by government entities to persons pro viding property or services, hearing for REG–151687–10 (Ann 48) 36, 227
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