Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document corrects final regulations (TD 9233) that were published in the Federal Register on December 15, 2005 (70 FR 74198). The final regulations provide guidance regarding the treatment of payments made on account of sickness or accident disability under a workers' compensation law for purposes of the Federal Insurance Contributions Act (FICA).
This correction is effective December 15, 2005.Start Further Info
FOR FURTHER INFORMATION CONTACT:
David Ford (202) 622-6040 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 9233) that are the subject of this correction are under section 3121 of the Internal Revenue Code.
Need for Correction
As published, the final regulation (TD 9233) contain errors that may prove to be misleading and are in need of clarification.
Correction of the Publication
Accordingly, the publication of the final regulations (TD 9233), which were the subject of FR Doc. 05-23945, is corrected as follows:
1. On page 74198, column 2, in the preamble under the paragraph heading “Background”, lines 5 and 6, the language “for Federal Insurance Contributions Act (FICA) purposes payments made on “ is corrected to read “for FICA purposes payment made on”.
2. On page 74199, column 1, in the preamble under the paragraph heading “Explanation of Provisions”, first paragraph of the column, line 3, the language “extent necessary. The Service Start Printed Page 4043has” is corrected to read “extent necessary. The IRS has”.Start Signature
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 06-681 Filed 1-24-06; 8:45 am]
BILLING CODE 4830-01-P