71 FR 191 pg. 58276 - Flat Rate Supplemental Wage Withholding; Correction
Type: RULEVolume: 71Number: 191Page: 58276
Docket number: [TD 9276]
FR document: [FR Doc. E6-16237 Filed 10-2-06; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 31
[TD 9276]
RIN 1545-BD96
Flat Rate Supplemental Wage Withholding; Correction
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correcting amendment.
SUMMARY:
This document contains a correction to final regulations (TD 9276), that were published in the Federal Register on Tuesday, July 25, 2006 (71 FR 142). These regulations apply to all employers and others making supplemental wage payments to employees.
DATES:
This correction is effective January 1, 2007.
FOR FURTHER INFORMATION CONTACT:
A.G. Kelley, (202) 622-6040 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9276) that are the subject of this correction are under sections 3401 and 3402 of the Internal Revenue Code.
Need for Correction
As published, TD 9276 contains language that is repetitious.
List of Subjects in 26 CFR Part 31
Employment taxes, Income taxes, Penalties, Pensions, Railroad retirement, Reporting and recordkeeping requirements, Social security, Unemployment compensation.
Correction of Publication
Accordingly, 26 CFR part 31 is corrected by making the following correcting amendment:
PART 31-EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Paragraph 1. The authority citation for part 31 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *
§ 31.3402(g)-1 [Corrected]
Par. 2. Section 31.3402(g)-1 is amended by removing the last sentence from paragraph (a)(8), Example 4 (i).
Cynthia E. Grigsby,
Senior Federal Register Liaison Officer, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E6-16237 Filed 10-2-06; 8:45 am]
BILLING CODE 4830-01-P