Internal Revenue Service (IRS), Treasury.
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).
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
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
- Railroad retirement
- Reporting and recordkeeping requirements
- Social Security
- Unemployment compensation
Correction of PublicationStart Amendment Part
Accordingly, 26 CFR Part 31 is corrected by making the following correcting amendment:End Amendment Part Start Part
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEEnd Part Start Amendment Part
Paragraph 1. The authority citation for part 31 continues to read in part as follows:End 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).
[FR Doc. 04-21613 Filed 9-24-04; 8:45 am]
BILLING CODE 4830-01-P