Credit for Employer Social Security Taxes Paid on Employee Tips; Correction
other · IRS · Rule · Published 1997-03-12 · Effective 1996-12-20 · 62 FR 11324
Document
Document number
97-6067
Federal Register citation
62 FR 11324
CFR reference
26 CFR 1
Type
Rule
Action
Correction to the removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1997-03-12
Effective date
1996-12-20
Treasury docket
TD 8699
Abstract
This document contains a correction to the removal of temporary regulations (TD 8699) which were published in the Federal Register on Friday, December 20, 1996 (61 FR 67212). That publication 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.