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Abbreviations

EMPLOYMENT TAX

Internal Revenue Bulletin 2014-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Domestic areas in which the Service will not issue letter rulings

or determination letters (RP 3) 1, 111 Employment tax liability of agents authorized under section 3504

(TD 9649) 2, 265 Letter rulings or determination letters (RP 1) 1, 1

[Insert Prime Key] Technical advice memorandum or TAM (RP 2) 1, 90

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▸Contents — Internal Revenue Bulletin 2014-5

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