[Federal Register Volume 64, Number 196 (Tuesday, October 12, 1999)]
[Rules and Regulations]
[Page 55137]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-55533]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1


Income Taxes

CFR Correction

    In Title 26 of the Code of Federal Regulations, part 1 (Sec. 1.1401 
to End), revised as of Apr. 1, 1999, page 689, Sec. 1.6041-2 is 
corrected by reinstating the fourth sentence of paragraph (a)(1) to 
read as follows:


Sec. 1.6041-2  Return of information as to payments to employees.

    (a)(1) In general. * * * For example, if a payment of $700 was made 
to an employee and $400 thereof represents wages subject to withholding 
under section 3402 and the remaining $300 represents compensation not 
subject to withholding, such wages and compensation must both be 
reported on Form W-2.
 * * * * *

[FR Doc. 99-55533 Filed 10-8-99; 8:45 am]
BILLING CODE 1505-01-D