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Abbreviations

EMPLOYMENT TAX

Internal Revenue Bulletin 2013-48 · 2026-10-03 edition · updated 2026-10-04 · United States

Disclosure of return information (TD 9628) 36, 169 Disclosure of return information reflected on returns to officers

and employees of the Department of Commerce for certain statistical purposes and related activities (TD 9631) 38, 205 Domestic employee coverage threshold amount for 2014 (Notice

  1. 48, 592 Regulations:

26 CFR part 301 amended; section 301.6103(j)(1) amended; section 301.6103(j)(1)1–T amended; revising paras. (b)(3)(xxix), (b)(3)(xxx) and (e) (TD 9631) 38, 205 Social Security contribution and benefit base for 2014 (Notice

  1. 48, 592 Special administrative procedures for claims for refund and

adjustments of overpayments of employment tax with respect to same-sex spouse benefits (Notice 61) 44, 432 Update to Revenue Ruling 58–66 (RR 17) 38, 201

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