other · IRS · Rule · Published 1999-06-17 · 64 FR 32408
Document
Document number
99-15182
Federal Register citation
64 FR 32408
CFR reference
26 CFR 31
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1999-06-17
Treasury docket
TD 8822
Abstract
This document contains final regulations relating to the deposit of Federal employment taxes. The final regulations adopt the rules of temporary regulations that change the de minimis deposit rule for quarterly and annual return periods from $500 to $1,000. The regulations affect taxpayers required to make deposits of Federal employment taxes.