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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. 3. Section 31.3401(a)–4 is amended by revising paragraph (c) to read as follows:

§ 31.3401(a)-4   Reimbursements and other expense allowance amounts.

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(c) Withholding rate. Payments made under reimbursement or other expense allowance arrangements that are subject to income tax withholding are supplemental wages as defined in §31.3402(g)–1. Accordingly, withholding on such supplemental wages is calculated under the rules provided with respect to supplemental wages in §31.3402(g)–1.

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