| http://www.w3.org/ns/prov#value | - Except as otherwise provided in paragraphs (a)(3) and (a)(5) of this section and in ?? 31.6011(a)-5 every employer is required to make a return for the first calendar quarter in which the employer pays wages, other than wages for agricultural labor, subject to the tax imposed by the Federal Insurance Contributions Act, and is required to make a return for each subsequent calendar quarter (whether
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