other · IRS · Rule · Published 2005-12-15 · Effective 2005-12-15 · 70 FR 74198
Document
Document number
05-23945
Federal Register citation
70 FR 74198
CFR reference
26 CFR 31
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2005-12-15
Effective date
2005-12-15
Treasury docket
TD 9233
Abstract
This document contains final regulations providing guidance regarding the treatment of payments made on account of sickness or accident disability under a workers' compensation law for purposes of the Federal Insurance Contributions Act (FICA).