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EMPLOYMENT TAX

Internal Revenue Bulletin 2014-33 · 2026-10-03 edition · updated 2026-10-04 · United States

Extending religious and family member FICA and FUTA excep tions to disregarded entities; regulations regarding the indoor tanning services excise tax and disregarded entities (TD 9670) 29, 121 Publications:

1223, General Rules and Specifications for Substitute Forms W–2c and W–3c (RP29) 28, 105 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), and Schedule R (RP 26) 27, 26 Summons Interview Regulations Under Section 7602 (REG–

121542–14) (TD 9669) 28, 103 Regulations:

26 CFR 301.7602–1 is amended to add new paragraph (b)(3) pertaining to summons interviews. (TD 9669) 28, 103 26 CFR 1.1361–4, amended; 1.1361–4T, removed; 31.3121(b)(3)–1, amended; 31.3121(b)(3)–1T, removed; 31.3127–1, added; 31.3127–1T, removed; 31.3306(c)(5)–1, amended; 31.3306(c)(5)–1T, removed; 301.7701–2, amended; 301.7701–2T, removed; extending religious and family member FICA and FUTA exceptions to disregarded entities; regulations regarding the indoor tanning services excise tax and disregarded entities (TD 9670) 29, 121

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▸Contents — Internal Revenue Bulletin 2014-33
Internal Revenue Bulletin 2014-33

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