This text contains the exact language of payroll-related sections of the Internal Revenue Code and corresponding IRS Regulations. Included are final regulations removing automatic time extensions for filing information returns on Forms W-2, amendments by the Tax Cuts and Jobs Act that became law in 2017 (enacting reduced tax rates and changes to deductions from income and income exclusions), changes to the IRC by the PATH Act (which requires accelerated filing of Forms W-2 and 1099-MISC by employers), and more.
The text is accessed through an online virtual platform, the APA Bookshelf.
IRC provisions and IRS regulations covering:
• Items specifically included/excluded from gross income
• Employee pensions and annuities
• Nonqualified deferred compensation
• Deferred compensation plans for state and local governments
• Stock options
• 401(k), 403(b), and 457 plans
• Earned income of U.S. citizens or residents living abroad
• Federal unemployment taxation
• COVID-19-related payroll tax laws and regulations
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