Definitions

ID:
UILC:
CCA-07230412-15
3401.00-00
Number: 201550036
Release Date: 12/11/2015
From: ---
Sent: Thursday, July 23, 2015 4:12 PM
To: ---
Cc: ---
Bcc:
Subject: RE: ---Employment Tax Question
---, thank you for taking the time to talk with us this afternoon. As promised, attached are copies of §3501(a)-1T, Q&A-5 and Announcement 85-113, which we referred to in our discussion. In addition, we promised to look at the section 3401(d) regulations, and believe that §31.3401(d)-1(f) and the last sentence of §31.3401(d)-1(g) may be helpful. Please let us know if there is anything more we may do. My telephone number is ---. It was a pleasure talking with you, ---