Abbreviations›Rev. Rul. 2012-33, 2012-51 I.R.B. 710
EMPLOYMENT TAX
Internal Revenue Bulletin 2012-52 · 2026-10-03 edition · updated 2026-10-04 · United States
Background file document requests, processing fees, update to
Rev. Proc. 95–15 (RP 31) 33, 256 FICA taxes on wages paid to residents of the Philippine Islands
for services performed in the Commonwealth of the Northern Mariana Islands before January 1, 2015 (Ann 43) 51, 723 Frivolous tax return positions, arguments and schemes (RP 43)
49, 643 New addition to tax under section 3101 added by the ACA
(REG–130074–11) 52, 790 Proposed Regulation:
26 CFR 1.1401–1, amended; 31.3101–2, revised; 31.3102–1, amended; 31.3102–4, added; 31.3202–1, amended; 31.6011(a)–1, amended; 31.6011(a)–2, amended; 31.6205–1, amended; 31.6402(a)–2, amended; 31.6413(a)–1, amended; 31.6413(a)–2, amended; new addition to tax under section 3101 added by the ACA (REG–130074–11) 52, 790 Revisions to Rev. Proc. 98–32 (RP 33) 34, 272 Third party payer issues and reporting agents, revisions to Rev.
Proc. 2007–38 (RP 32) 34, 267 Tips, extension of time (Ann 50) 52, 802 Voluntary Classification Settlement Program (VCSP):
Revised (Ann 45) 51, 724 Temporary eligibility expansion (Ann 46) 51, 725 Wage recharacterization revenue ruling (RR 25) 37, 337
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