You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure. (money.stackexchange.com)
An IRS revenue procedure bulletin issued on JANUARY 10, 2005 declares «postdoctoral students» and «postdoctoral fellows» ineligible for the student FICA exemption. (sciencemag.org)
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title. (law.cornell.edu)