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

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Information about this document as published in the Federal Register.

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Start Preamble

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.

Start Further Info

FOR FURTHER INFORMATION CONTACT:

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

End Further Info End Preamble Start Supplemental Information

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.

Start List of Subjects

List of Subjects in 26 CFR Part 31

  • Employment taxes
  • Income taxes
  • Penalties
  • Pensions
  • Railroad retirement
  • Reporting and recordkeeping requirements
  • Social Security
  • Unemployment compensation
End List of Subjects

Correction of Publication

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Accordingly, 26 CFR Part 31 is corrected by making the following correcting amendment:

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

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Paragraph 1. The authority citation for part 31 continues to read in part as follows:

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

End Authority
[Corrected]
Start Amendment Part

Par. 2. Section 31.6413(c)-1(a)(1)(i) is amended by removing the language “§ 1.21-2” and adding the language “§ 1.31-2” in its place.

End Amendment Part Start Signature

Cynthia E. Grigsby,

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

End Signature End Supplemental Information

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

BILLING CODE 4830-01-P