Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2013-3
    • Notice 2013-10
    • Rev. Proc. 2013-18
  • EMPLOYMENT TAX
    • Rev. Proc. 2013-18
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2013-3
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2013-10
  • Rev. Proc. 2013-18
    • Part 1 General
      • Section 1.1 — Purpose
      • Section 1.2 — What’s New
      • Section 1.3 — General Rules for Paper Forms W-2 and W-3
      • Section 1.4 — General Rules for Filing Forms W-2 (Copy A) Electronically
    • Part 2 Specifications for Substitute Forms W-2 and W-3
      • Section 2.1 — Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 Filed with the SSA
      • Section 2.2 — Specifications for Substitute Black-and-White Copy A and W-3 Forms Filed with the SSA
      • Section 2.3 — Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2)
      • Section 2.4 — Electronic Delivery of Form W-2 and W-2c Recipient Statements.
    • Part 3 Additional Instructions
      • Section 3.1 — Additional Instructions for Form Printers
      • Section 3.2 — Instructions for Employers
      • Section 3.3 — OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3 Substitute Forms
      • Section 3.4 — Reproducible Copies of Forms
      • Section 3.5 — Effect on Other Documents
      • Section 3.6 — Exhibits
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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