Abbreviations›Rev. Rul. 2013-4, 2013-9 I.R.B. 520
EMPLOYMENT TAX
Internal Revenue Bulletin 2013-22 · 2026-10-03 edition · updated 2026-10-04 · United States
Employment tax obligations of a third party that enters into a
service agreement with an employer to take on the employer’s employment tax responsibilities (REG–102966–10) 10, 579 IRS request for comments on voluntary tip compliance agree ments (Ann 29) 18, 1024 ; correction (Ann 33) 20, 1098 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
- 1, 1 ; correction (Ann 9) 4, 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 Public comment invited on recommendations for 2013-2014
Guidance Priority List (Notice 22) 15, 904 Technical Advice Memoranda (TAMs) (RP 2) 1, 92 Transit benefit adjustment for 2012 (Notice 8) 7, 486
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