Common Contracts
2 similar Temporary Regulation contracts
Payments Made by Reason of a Salary Reduction Agreement AGENCY: Internal Revenue Service (IRS), Treasury.Temporary Regulation • September 9th, 2022
This temporary regulation (REG-155608-02) amends the Employment Tax Regulations (26 CFR part 31) by providing guidance relating to section 3121(a)(5)(D). The Federal Insurance Contributions Act (FICA) imposes taxes on employees and employers equal to a percentage of the wages received with respect to employment.
Payments Made by Reason of a Salary Reduction Agreement AGENCY: Internal Revenue Service (IRS), Treasury.Temporary Regulation • November 15th, 2004
This temporary regulation (REG-155608-02) amends the Employment Tax Regulations (26 CFR part 31) by providing guidance relating to section 3121(a)(5)(D). The Federal Insurance Contributions Act (FICA) imposes taxes on employees and employers equal to a percentage of the wages received with respect to employment.
