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

Title 26 - Internal Revenue

Amendment from August 04, 2006

26 CFR--PART 31

View Printed Federal Register page 71 FR 44518 in PDF format.

Amendment(s) published August 4, 2006, in 71 FR 44518

Effective Date(s): January 1, 2007

Par. 22. Section 31.3121(s)–1 is amended by revising paragraphs (c)(2)(iii) and (d) to read as follows:

§ 31.3121(s)-1   Concurrent employment by related corporations with common paymaster.

                   *                 *                 *                 *                 *

(c)  *  *  *

(2)  *  *  *

(iii) [Reserved] For further guidance, see §31.3121(s)–1T(c)(2)(iii).

                   *                 *                 *                 *                 *

(d) [Reserved] For further guidance, see §31.3121(s)–1T(d).