Multi-Page Printing

-xxiii- Reg. §54.4980G–­4. Calculating comparable contributions.. ...................................................................................... 1189 Reg. §54.4980G–­5. HSA comparability rules and cafeteria plans and waiver of excise tax.. ................................ 1194 Reg. §54.4980G–­6. Special rule for contributions made to the HSAs of nonhighly compensated employees.. .. 1195 Reg. §54.4980G–­7. Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012........................................................................ 1196 Code §4980H. Shared responsibility for employers regarding health coverage.. ............................................................ 1196 Reg. §54.4980H–­1. Definitions.. ..................................................................................................................................... 1197 Reg. §54.4980H–­2. Applicable large employer and applicable large employer member........................................ 1200 Reg. §54.4980H–­3. Determining full-­time employees.. ............................................................................................... 1202 Reg. §54.4980H–­4. Assessable payments under section 4980H(a)........................................................................... 1214 Reg. §54.4980H–­5. Assessable payments under section 4980H(b).. ......................................................................... 1215 Reg. §54.4980H–­6. Administration and procedure...................................................................................................... 1218 Code §4980I. Excise tax on high cost employer-­sponsored health coverage.. ................................................................ 1218 Chapter 46. Golden Parachute Payments Code §4999. Golden parachute payments............................................................................................................................. 1220 Subtitle F. Procedure and Administration Chapter 61. Information and Returns Subchapter A. Returns and Records Code §6001. Notice or regulations requiring records, statements, and special returns................................................. 1221 Reg. §1.6001-­1. Records.. ................................................................................................................................................ 1221 Reg. §31.6001-­1. Records in general............................................................................................................................. 1221 Reg. §31.6001-­2. Additional records under Federal Insurance Contributions Act................................................. 1222 Reg. §31.6001-­3. Additional records under Railroad Retirement Tax Act............................................................... 1222 Reg. §31.6001-­4. Additional records under Federal Unemployment Tax Act.......................................................... 1223 Reg. §31.6001-­5. Additional records in connection with collection of income tax at source on wages.. ............ 1223 Reg. §31.6001-­6. Notice by district director requiring returns, statements, or the keeping of records.. ............. 1223 Part II. Tax Returns or Statements Subpart A. General Requirement Code §6011. General requirement of return, statement, or list.......................................................................................... 1224 Reg. §1.6011-­1. General requirement of return, statement, or list............................................................................ 1224 Reg. §301.6011-­2. Required use of magnetic media.................................................................................................... 1225 Proposed Reg. §301.6011-­2. Required use of magnetic media......................................................................... 1226 Proposed Reg. §301.6011–­9. Electronic filing of section 6056 returns.. ......................................................... 1226 Reg. §31.6011(a)-­1. Returns under Federal Insurance Contributions Act.. ............................................................ 1227 Reg. §31.6011(a)-­2. Returns under Railroad Retirement Tax Act.. .......................................................................... 1228 Reg. §31.6011(a)-­3. Returns under Federal Unemployment Tax Act.. .................................................................... 1229 Reg. §31.6011(a)-­3A. Returns of the railroad unemployment repayment tax........................................................ 1229 Reg. §31.6011(a)-­4. Returns of income tax withheld................................................................................................. 1229 Reg. §31.6011(a)-­5. Monthly returns............................................................................................................................ 1230 Reg. §31.6011(a)-­6. Final returns.. ............................................................................................................................... 1231 Reg. §31.6011(a)-­7. Execution of returns.................................................................................................................... 1231 Reg. §31.6011(a)-­8. Composite return in lieu of specified form............................................................................... 1231 Reg. §31.6011(a)-­9. Instructions to forms control as to which form is to be used.. .............................................. 1232 Reg. §31.6011(a)-­10. Instructions to forms may waive filing requirement in case of no liability tax returns.... 1232 Reg. §31.6011(b)-­1. Employers’ identification numbers............................................................................................ 1232 Reg. §31.6011(b)-­2. Employees’ account numbers.. .................................................................................................. 1232 Subpart B. Income Tax Returns Code §6012. Persons required to make returns of income.. ............................................................................................... 1234 Reg. §1.6012-­1. Individuals required to make returns of income.. ............................................................................ 1235 Reg. §1.6012-­5. Composite return in lieu of specified form.. ..................................................................................... 1238 Code §6017. Self-­employment tax returns.. .......................................................................................................................... 1238 Reg. §1.6017-­1. Self-­employment tax returns............................................................................................................... 1238