Detailed analysis. Overview -- Social security and unemployment taxes -- Collection of income tax at source -- Reporting and paying taxes -- Penalties -- Working papers.
Summary:
" ... focuses on the Internal Revenue Code provisions applicable to the federal income, social security and unemployment taxes which most employers must withhold, deposit, report and pay. This Portfolio discusses compensation subject to tax, employees and employers subject to tax (including self-employed individuals), the rate and computation of tax and the reporting and deposit requirements associated with employment taxes."
