[Federal Register Volume 71, Number 191 (Tuesday, October 3, 2006)]
[Rules and Regulations]
[Page 58276]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-16237]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[TD 9276]
RIN 1545-BD96


Flat Rate Supplemental Wage Withholding; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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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.

FOR FURTHER INFORMATION CONTACT: A.G. Kelley, (202) 622-6040 (not a 
toll-free number).

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.

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.  31.3402(g)-1  [Corrected]

0
Par. 2. Section 31.3402(g)-1 is amended by removing the last sentence 
from paragraph (a)(8), Example 4 (i).

Cynthia E. Grigsby,
Senior Federal Register Liaison Officer, Publications and Regulations 
Branch, Legal Processing Division, Associate Chief Counsel, (Procedure 
and Administration).
[FR Doc. E6-16237 Filed 10-2-06; 8:45 am]
BILLING CODE 4830-01-P