Abbreviations›Rev. Rul. 2013-4, 2013-9 I.R.B. 520

EMPLOYMENT TAX

Internal Revenue Bulletin 2013-13 · 2026-10-03 edition · updated 2026-10-04 · United States

Employment tax obligations of a third party that enter into a ser vice agreement with an employer to take on the employer’s employment tax responsibilities (REG–102966–10) 10, 579 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP

1, 1 ; correction (Ann 9) 3, 441 Proposed regulation:

26 CFR 31.3504–2, added; employment tax obligations of a third party that enter into a service agreement with an employer to take on the employer’s employment tax responsibilities (REG–102966–10) 10, 579 Technical Advice Memoranda (TAMs) (RP 2) 1, 92 Transit benefit adjustment for 2012 (Notice 8) 7, 486

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Internal Revenue Bulletin 2013-13

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