other · IRS · Rule · Published 2001-05-23 · Effective 2001-05-23 · 66 FR 28370
Document
Document number
01-12864
Federal Register citation
66 FR 28370
CFR reference
26 CFR 31
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2001-05-23
Effective date
2001-05-23
Treasury docket
TD 8946
Abstract
This document contains final regulations relating to the deposit of Federal employment taxes. The final regulations adopt the rules of the temporary regulations that change the de minimis deposit rule for quarterly and annual periods from $1,000 to $2,500. The regulations affect taxpayers required to make deposits of Federal employment taxes.