Internal Revenue Bulletin: 2006-45
November 6, 2006
Table of Contents
This document contains a correction to final regulations (T.D. 9276, 2006-37 I.R.B. 432), 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.
The final regulations (T.D. 9276) that is the subject of this correction are under sections 3401 and 3402 of the Internal Revenue Code.
Accordingly, 26 CFR part 31 is corrected by making the following correcting amendment:
Paragraph 1. The authority citation for part 31 continues to read in part as follows:
Authority: 26 USC 7805 * * *
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).
(Filed by the Office of the Federal Register on October 2, 2006, 8:45 a.m., and published in the issue of the Federal Register for October 3, 2006, 71 F.R. 58276)
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