EMPLOYMENT TAX

Authority for voluntary withholding on other payments under

section 3402(p)(3) (REG-144620–13) 50, 674 ; (TD 9646) 50, 630 Designation of agent (RP 39) 52, 830 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

72. 48, 592 New addition to tax under 3101 added by the ACA (TD 9645)

51, 738 Regulations:

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 3101 added by the ACA) (TD 9645) 51, 738 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) (Bureau of the Census) (TD 9631) 38, 205 26 CFR 31.3402(p)–1T, section (c) added (authority for voluntary withholding on other payments under section 3402(p)(3)) (REG–146620–13) 50, 674 ; (TD 9646) 50, 630 Social Security contribution and benefit base for 2014 (Notice

72. 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