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Directory Results for Treasury Decision 8832 - Exception From Supplemental Annuity Tax on Railroad Employers. Final regulations under section 3221 of the Code relate to the exception from the supplemental annuity tax with respect to employees covered by a to Treasury Decision 8835 - Furnishing Identifying Number of Income Tax Return Preparer. Proposed, temporary, and final regulations under section 6109 of the Code relate to alternative identifying numbers for income tax preparers.