http://www.w3.org/ns/prov#value | - (c), (m), or (o) of section 414 shall be treated as 1 employer, and (B)any reference to any person shall be treated as including a reference to any predecessor of such person.. (b)DefinitionsSection 3121 of such Code is amended by adding at the end the following new subsection: (aa)Special rules for tax on employers electing not to provide health benefitsFor purposes of section 3111(c)??? (1)Parag
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