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Guidance on Deferred Compensation Income Reporting and Withholding for 2005 and 2006 (PDF)
Morgan Lewis Link to more items from this source
Dec. 4, 2006
5 pages. Excerpt: Notice 2006-100 supersedes Notice 2005-94, which alerted employers and payers last year that they might have to file amended information returns to report amounts includible in income in for 2005.

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