other · IRS · Rule · Published 1998-06-16 · Effective 1998-06-16 · 63 FR 32735
Document
Document number
98-15984
Federal Register citation
63 FR 32735
CFR reference
26 CFR 31
Type
Rule
Action
Temporary and final regulations.
Category
other
Sub-agency
IRS
Publication date
1998-06-16
Effective date
1998-06-16
Treasury docket
TD 8771
Abstract
This document contains temporary and final regulations relating to the deposit of Federal employment taxes. The regulations change the de minimis deposit rule for quarterly and annual return periods. The regulations affect taxpayers required to make deposits of Federal employment taxes. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.