[Federal Register Volume 71, Number 191 (Tuesday, October 3, 2006)]
[Rules and Regulations]
[Pages 58276-58277]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-16239]


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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: Correction to final regulations.

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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 is the subject of this 
correction are under sections 3401 and 3402 of the Internal Revenue 
Code.

Need for Correction

    As published, TD 9276 contains an error that may prove to be 
misleading and is in need of clarification.

Correction of Publication

0
Accordingly, the publication of the final regulations (TD 9276), that 
were the subject of FR Doc. E6-11764, is corrected as follows:

[[Page 58277]]

    On page 42051, column 2, in the preamble under the paragraph 
heading ``Special Rules for Determining Applicability of Mandatory Flat 
Rate Withholding'', lines 2 and 3 from the top of the column, the 
language, ``the final regulations and the revenue procedure provide 
employers with a'' is corrected to read ``the final regulations provide 
employers with a''.

Cynthia E. Grigsby,
Senior Federal Register Liaison Officer, Publications and Regulations 
Branch, Legal Processing Division, Associate Chief Counsel (Procedures 
and Administration).
[FR Doc. E6-16239 Filed 10-2-06; 8:45 am]
BILLING CODE 4830-01-P