Credit for Employer Social Security Taxes Paid on Employee Tips
other · IRS · Rule · Published 1996-12-20 · Effective 1994-01-01 · 61 FR 67212
Document
Document number
96-32249
Federal Register citation
61 FR 67212
CFR reference
26 CFR 1
Type
Rule
Action
Removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1996-12-20
Effective date
1994-01-01
Treasury docket
TD 8699
Abstract
This document removes the temporary regulations pertaining to the credit for employer FICA taxes paid with respect to certain tips received by employees of food or beverage establishments. The temporary regulations were published in the Federal Register on December 23, 1993. Statutory changes made by the Small Business Job Protection Act of 1996 have made these temporary regulations obsolete.