[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3402(g)-2]

[Page 230]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
              Subpart E_Collection of Income Tax at Source
 
Sec. 31.3402(g)-2  Wages paid for payroll period of more than one year.

    If wages are paid to an employee for a payroll period of more than 
one year, for the purpose of determining the amount of tax required to 
be deducted and withheld in respect of such wages--
    (a) Under the percentage method, the amount of the tax shall be 
determined as if such payroll period constituted an annual payroll 
period, and
    (b) Under the wage bracket method, the amount of the tax shall be 
determined as if such payroll period constituted a miscellaneous payroll 
period of 365 days.