# Credit for Employer Social Security Taxes Paid on Employee Tips; Correction
> **IRS** · Correction to the removal of temporary regulations. · Published 1997-03-12 · Effective 1996-12-20 · 62 FR 11324
## Document
- **Document number:** 97-6067
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 11324
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/03/12/97-6067/credit-for-employer-social-security-taxes-paid-on-employee-tips-correction)
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