Rules and Regulations. Notice
194 words·~1 min read·
/register/2012/11/30/2012-28930A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Publication of the Tier 2 Tax Rates AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: Publication of the tier 2 tax rates for calendar year 2013 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act. DATES: The tier 2 tax rates for calendar year 2013 apply to compensation paid in calendar year 2013.
FOR FURTHER INFORMATION CONTACT: Kathleen Edmondson, CC:TEGE:EOEG:ET1, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC 20224, Telephone Number
(202)622-0047 (not a toll-free number). TIER 2 TAX RATES: The tier 2 tax rate for 2013 under section 3201(b) on employees is 4.4 percent of compensation. The tier 2 tax rate for 2013 under section 3221(b) on employers is 12.6 percent of compensation. The tier 2 tax rate for 2013 under section 3211(b) on employee representatives is 12.6 percent of compensation. Dated: November 21, 2012. Victoria A. Judson, Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). [FR Doc. 2012-28930 Filed 11-29-12; 8:45 am]
Connectionstraces to 1
Traces to 1 document
Citation graph
cites case law
Rules and Regulations
Notice
Cites 1Cited by 0 across 0 sources