26 CFR 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
Title 26 published on 2013-04-01
no entries appear in the Federal Register after this date.