Is It Wages? footnotes

¹CSX Corp., Inc., 52 Fed. Cl. 208 (2002); see Jones, Tax Clinic, Potential Refund of Payroll Taxes on Severance Pay, 34 The Tax Adviser 80 (February 2003).

²CSX Corp., Inc., note 1 supra.

³Cleveland Indians Baseball Club, Inc., 121 SCt 1433 (2001).

⁴North Dakota State University, 255 F3d 599 (8th Cir. 2001), nonacq., 2001-2 CB xv.

⁵See Regs. Secs. 31.3121(a)-1(c) and (d), 31.3306(b)-1(c) and (d) and 31.3401(a)-1(a)(2) and (3).

⁶Regs. Secs. 31.3121(a)-1(i), 31.3306(b)-1(i) and 31.3401(a)-1(a)(5).

⁷See note 1, supra.

⁸Rev. Rul. 74-252, 1974-1 CB 287.

⁹See, e.g., North Dakota State University, note 4 supra.

¹⁰See note 5, supra; Rev. Ruls. 58-301, 1958-1 CB 23 and 74-252, note 8 supra.

¹¹Note 4, supra.

¹²Note 1, supra.

¹³See Ronald N. Gross, TC Memo 2000-342.

¹⁴Edward E. Robinson, 102 TC 116 (1994), affd, 70 F3d 34 (5th Cir. 1995), cert. den.

¹⁵See, e.g., Allen Burditt II, TC Memo 1999-117.

¹⁶H. Rept No. 104-586, 104th Cong., 2d Sess. (1996), p. 143.

¹⁷Arnold Reisman, 248 F3d 1151 (6th Cir. 2001).

¹⁸Reidar Abrahamsen, 228 F3d 1360 (Fed. Cir. 2000), cert. den.

¹⁹Rev. Rul. 80-364, 1980-2 CB 294.

²⁰TRUCKS, Inc., 234 F3d 1340 (11th Cir. 2000).

²¹American Airlines, Inc., 204 F3d 1103 (Fed. Cir. 2000).

²²Note 3, supra.

²³HB&R, Inc., 229 F3d 688 (8th Cir. 2000).

²⁴Central Illinois Public Service Co., 435 US 21 (1978).

²⁵Note 23, supra.

²⁶Krawczyk v. Harnischfeger Corp., 41 F3d 276 (7th Cir. 1994).

²⁷Licciardi v. Kropp Forge Div. Employees Retirement Plan, 990 F2d 979 (7th Cir. 1993).