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26 C.F.R. 26 CFR--PART 31

Title 26 - Internal Revenue

Amendment from July 25, 2006

26 CFR--PART 31

View Printed Federal Register page 71 FR 42054 in PDF format.

Amendment(s) published July 25, 2006, in 71 FR 42054

Effective Date(s): January 1, 2007

Par. 2. Section 31.3401(a)–1 is amended by revising paragraph (b)(8)(i)(b)(2) to read as follows:

§ 31.3401(a)-1   Wages.

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(b)  *  *  *

(8)  *  *  *

(i)  *  *  *

(b)  *  *  *

(2) Payments made by agents subject to this paragraph are supplemental wages as defined in §31.3402(g)–1, and are therefore subject to the rules regarding withholding tax on supplemental wages provided in §31.3402(g)–1. For purposes of those rules, unless the agent is also an agent for purposes of withholding tax from the employee's regular wages, the agent may deem tax to have been withheld from regular wages paid to the employee during the calendar year.

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