EMPLOYMENT TAX
Internal Revenue Bulletin 2014-20 · 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 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 (TD 9662) 16, 933 Regulations:
26 CFR 31–3504–2, added; 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 (TD 9662) 16, 933
Bulletin No. 2014–20 v May 12, 2014
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