[Federal Register Volume 61, Number 39 (Tuesday, February 27, 1996)]
[Rules and Regulations]
[Page 7214]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-4176]



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DEPARTMENT OF THE TREASURY
26 CFR Parts 31 and 301

[TD 8636]
RIN 1545-AN57


Time for Furnishing Wage Statements on Termination of Employer's 
Operations; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations [TD 
8636] which were published in the Federal Register for Thursday, 
December 21, 1995 (60 FR 66139). The final regulations relate to the 
time for furnishing wage statements to employees and for filing wage 
statements with the Social Security Administration upon the termination 
of an employer's operations.
EFFECTIVE DATE: January 1, 1997.

FOR FURTHER INFORMATION CONTACT: Jean M. Casey, (202) 622-6040 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 6051, 6071, and 6081 of the Internal Revenue Code.

Need for Correction

    As published, TD 8636 contains a typographical error that is in 
need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations which is the 
subject of FR Doc. 95-30685, is corrected as follows:
    On page 66140, column 2, in the preamble under the paragraph 
heading ``Additional month to provide Forms W-2 and W-3 to SSA'', last 
line, the language ``the final Form 941 is due.'' is corrected to read 
``the end of the quarter.''
Cynthia E. Grigsby
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-4176 Filed 2-26-96; 8:45 am]
BILLING CODE 4830-01-P