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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 42057 in PDF format.

Amendment(s) published July 25, 2006, in 71 FR 42057

Effective Date(s): January 1, 2007

Par. 5. Section 31.3402(j)–1 is amended by adding a new sentence at the beginning of paragraph (a)(2) to read as follows:

§ 31.3402(j)-1   Remuneration other than in cash for service performed by retail commission salesman.

(a)  *  *  *

(2) Section 3402(j) and this section are not applicable with respect to wages paid to the employee that are subject to withholding under §31.3402(g)–1(a)(2).  *  *  *

                   *                 *                 *                 *                 *