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IRS Targets Withholding on Employee Stock Purchase Plan Transactions ( October 1998 )
This alert addresses the IRS's move to aggressively assert that stock issued pursuant to Employee Stock Purchase Plans ("ESPPs") is subject not only to federal income tax withholding but also FICA and FUTA withholding requirements. -
Individual Tax ID Numbers: ( September 1997 )
The Internal Revenue Service is implementing new procedures to provide individual taxpayer identification numbers .
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