[Federal Register Volume 69, Number 186 (Monday, September 27, 2004)]
[Rules and Regulations]
[Page 57639]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-21613]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[TD 7374]


Amendment of Employment Tax Regulations and Regulations on 
Procedure and Administration; Correction

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.

FOR FURTHER INFORMATION CONTACT: Warren Joseph at (202) 622-4920 (not a 
toll-free number).

SUPPLEMENTARY 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.

List 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

0
Accordingly, 26 CFR Part 31 is corrected by making the following 
correcting amendment:

PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

0
Paragraph 1. The authority citation for part 31 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  31.6413(c)-1  [Corrected]

0
Par. 2. Section 31.6413(c)-1(a)(1)(i) is amended by removing the 
language ``Sec.  1.21-2'' and adding the language ``Sec.  1.31-2'' in 
its place.

Cynthia 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