Abbreviations›Rev. Proc. 2014-3, 2014-1 I.R.B. 111
EMPLOYMENT TAX—Cont.
Internal Revenue Bulletin 2014-22 · 2026-10-03 edition · updated 2026-10-04 · United States
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 Letter rulings or determination letters (RP 1) 1, 1 Regulations:
26 CFR 1.83–3 is revised; definition of a substantial risk of forfeiture (TD 9659) 12, 653 26 CFR 54.9815–2708, amended; REG–122706–12) 11, 647 26 CFR 54,9801–1, thru–6, amended; 26 CFR 54.9802–1, amended; 26 CFR 54.9815–2708, added; 26 CFR 54.9831–1, amended (TD 9656) 12, 626 Technical Advice Memorandum (TAM) (RP 2) 1, 90 Virtual Currency (Notice 21) 16, 938
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