Sickness or Accident Disability Payments; Correction
other · IRS · Rule · Published 2006-01-25 · Effective 2005-12-15 · 71 FR 4042
Document
Document number
06-681
Federal Register citation
71 FR 4042
CFR reference
26 CFR 31
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2006-01-25
Effective date
2005-12-15
Treasury docket
TD 9233
Abstract
This document corrects final regulations (TD 9233) that were published in the Federal Register on December 15, 2005 (70 FR 74198). The final regulations provide 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).