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Employment Taxes and Collection of Income Tax at Source

---
identifier: "/us/fr/2013-07509"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Employment Taxes and Collection of Income Tax at Source"
title_number: 0
title_name: "Federal Register"
section_number: "2013-07509"
section_name: "Employment Taxes and Collection of Income Tax at Source"
positive_law: false
currency: "2013-03-29"
last_updated: "2013-03-29"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2013-07509"
document_type: "rule"
publication_date: "2013-03-29"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 31"
fr_citation: "78 FR 19100"
fr_volume: 78
---

#  Employment Taxes and Collection of Income Tax at Source

**CFR Correction**

In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2012, on page 301, in § 31.3406(b)(3)-2, in paragraph (b)(5), the language “§ 5f.6045-1(c)(3)(x)” is removed and “§ 1.6045-1(c)(3)(x)” is added in its place.