Description
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.
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