04-21613. Amendment of Employment Tax Regulations and Regulations on Procedure and Administration; Correction
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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 InfoFOR FURTHER INFORMATION CONTACT:
Warren Joseph at (202) 622-4920 (not a toll-free number).
End Further Info End Preamble Start Supplemental InformationSUPPLEMENTARY 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 SubjectsList of Subjects in 26 CFR Part 31
- Employment taxes
- Income taxes
- Penalties
- Pensions
- Railroad retirement
- Reporting and recordkeeping requirements
- Social Security
- Unemployment compensation
Correction of Publication
Start Amendment PartAccordingly, 26 CFR Part 31 is corrected by making the following correcting amendment:
End Amendment Part Start PartPART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
End Part Start Amendment PartParagraph 1. The authority citation for part 31 continues to read in part as follows:
End Amendment Part[Corrected]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 SignatureCynthia 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
Document Information
- Effective Date:
- 7/24/1975
- Published:
- 09/27/2004
- Department:
- Internal Revenue Service
- Entry Type:
- Rule
- Action:
- Correcting amendment.
- Document Number:
- 04-21613
- Dates:
- This correction is effective July 24, 1975.
- Pages:
- 57639-57639 (1 pages)
- Docket Numbers:
- TD 7374
- Topics:
- Employment taxes, Income taxes, Penalties, Pensions, Railroad retirement, Reporting and recordkeeping requirements, Social security, Unemployment compensation
- PDF File:
- 04-21613.pdf
- CFR: (1)
- 26 CFR 31.6413(c)-1