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Amendment of Employment Tax Regulations and Regulations on Procedure and Administration; Correction

Document Details

Information about this document as published in the Federal Register.

Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correcting amendment.

SUMMARY:

This document contains corrections to (TD 7374) which was published in the Federal Register on Thursday, July 24, 1975 (40 FR 30946) relating to Federal Insurance Contribution Act taxes (FICA).

DATES:

This correction is effective July 24, 1975.

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FOR FURTHER INFORMATION CONTACT:

Warren Joseph at (202) 622-4920 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The final regulations (TD 7374) that are the subject of this correction is under section 6413(c) of the Internal Revenue Code.

Need for Correction

As published, TD 7374, contains an error that may prove to be misleading and is in need of clarification.

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List of Subjects in 26 CFR Part 31

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Correction of Publication

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Accordingly,

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PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

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Authority: 26 U.S.C. 7805 * * *

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[Corrected]
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Cynthia E. Grigsby,

Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).

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[FR Doc. 04-21613 Filed 9-24-04; 8:45 am]

BILLING CODE 4830-01-P