Liability of Third Parties Paying or Providing for Wages: Suit Period and Its Extension and Maximum Amount Recoverable
other · IRS · Rule · Published 1995-08-01 · Effective 1995-08-01 · 60 FR 39109
Document
Document number
95-18625
Federal Register citation
60 FR 39109
CFR reference
26 CFR 31
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1995-08-01
Effective date
1995-08-01
Treasury docket
TD 8604
Abstract
This document contains final regulations regarding the liability of lenders, sureties, or other third persons for withholding taxes when those persons have supplied funds, either directly to employees or to or for the account of an employer, for the specific purpose of paying wages of the employees of that employer. The final regulations affect third parties paying or providing for wages.