This document contains a correction to final regulations (T.D. 9276, 2006-37 I.R.B. 423), 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.
As published, T.D. 9276 contains an error that may prove to be misleading and is in need of clarification.
Accordingly, the publication of the final regulations (T.D. 9276), that were the subject of FR Doc. E6-11764, is corrected as follows:
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,The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.