この記事の翻訳を準備しています。それまでの間、英語の原文を表示します。
金融・市場 · 1996/1/251 分で読めます
FICA Taxation of Amounts Under Employee Benefit Plans
ローカル自動翻訳 · 情報源の原言語
概要
This document contains proposed regulations under section 3121(v)(2) of the Internal Revenue Code of 1986, relating to when amounts deferred under or paid from certain nonqualified deferred compensation plans are taken into account as ``wages'' for purposes of the employment taxes imposed by the Federal Insurance Contributions Act (FICA). The regulations provide guidance to taxpayers who must comply with section 3121(v)(2), which was added to the Code by section 324 of the Social Security Amendments of 1983.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →