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Rule

Flat Rate Supplemental Wage Withholding; 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 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.

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FOR FURTHER INFORMATION CONTACT:

A.G. Kelley, (202) 622-6040 (not a toll-free number).

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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.

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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,

Senior Federal Register Liaison Officer, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

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[FR Doc. E6-16237 Filed 10-2-06; 8:45 am]

BILLING CODE 4830-01-P