Application of the Federal Insurance Contributions Act to Payments Made for Certain Services; Correction

概要

This document corrects a notice of proposed rulemaking (REG- 104143-05) that was published in the Federal Register on Friday, August 26, 2005 (70 FR 50228). The document contains regulations relating to payments made for service not in the course of the employer's trade or business, for domestic service in a private home of the employer, for agricultural labor, and for service performed as a home worker within the meaning of section 3121(d)(3)(C) of the Internal Revenue Code.