# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains corrections to (TD 7374) which was published in the *Federal Register* on Thursday, July 24, 1975 (40 FR 30946) relating to Federal Insurance Contribution Act taxes (FICA).
**DATES:**
This correction is effective July 24, 1975.
**FOR FURTHER INFORMATION CONTACT:**
Warren Joseph at (202) 622-4920 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 7374) that are the subject of this correction is under section 6413(c) of the Internal Revenue Code.
**Need for Correction**
As published, TD 7374, contains an error that may prove to be misleading and is in need of clarification.
**List of Subjects in 26 CFR Part 31**
Employment taxes, Income taxes, Penalties, Pensions, Railroad retirement, Reporting and recordkeeping requirements, Social Security, Unemployment compensation.
**26 CFR Part 31**
**Correction of Publication**
Accordingly, 26 CFR Part 31 is corrected by making the following correcting amendment:
**PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE**
*Paragraph 1.* The authority citation for part 31 continues to read in part as follows:
**26 CFR Part 31**
**Authority:**
26 U.S.C. 7805 * * *
§ 31.6413(c)-1
*Par. 2.* Section 31.6413(c)-1(a)(1)(i) is amended by removing the language “§ 1.21-2” and adding the language “§ 1.31-2” in its place.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).