This document contains final regulations providing guidance regarding the treatment of payments made on account of sickness or accident disability under a workers' compensation law for purposes of the Federal Insurance Contributions Act (FICA).

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document corrects the notice of public hearing (REG- 10772200) that was published in the Federal Register on Monday, December 12, 2005 (70 FR 73393), that relates to corporate estimated taxes.

DEPARTMENT OF THE TREASURY : Internal Revenue Service