federal_register: 96-32250

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts
96-32250 Credit for Employer Social Security Taxes Paid on Employee Tips Proposed Rule This document withdraws the notice of proposed rulemaking relating to the credit for employer FICA taxes paid with respect to certain tips received by employees of food or beverage establishments. The proposed regulations were published in the Federal Register on December 23, 1993. Changes to the law made by the Small Business Job Protection Act of 1996 have made these proposed regulations obsolete. 1996-12-20 1996 12 https://www.federalregister.gov/documents/1996/12/20/96-32250/credit-for-employer-social-security-taxes-paid-on-employee-tips https://www.govinfo.gov/content/pkg/FR-1996-12-20/pdf/96-32250.pdf Treasury Department; Internal Revenue Service 497,254 This document withdraws the notice of proposed rulemaking relating to the credit for employer FICA taxes paid with respect to certain tips received by employees of food or beverage establishments. The proposed regulations were published in the Federal...

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