70 S T A T. ]
PUBLIC LAW 460-MAR. 31, 1956
in accordance with a percentage method of withholding similar in principle to that under section oJ:02 of the Internal Revenue Code of 1954, to be included in regulations; in accordance with tables similar in principle to those contained in section 3402 of the Internal Revenue Code of 1954, to be included in regulations; in accordance with a percentage of the amount of tax withheld under section 3402 of the Internal Revenue Code of 1954, or comparable provision in effect at the time with respect to the withholding of United States income tax, such percentage to be included in regulations; or by such other method as may be prescribed in regulations. "(1) If wages are paid with respect to a period which is not a payroll period, the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period containing a number of days, including Sundays and holidays, equal to the number of days in the period with respect to which such wages are paid, "(2) I n any case in which wages are paid by an employer without regard to any payroll period or other period, the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period containing a number of days equal to the number of days (including Sundays and holidays) which have elapsed since the 4ate of the last payment of such wages by such employer during the calendar year, or the date of commencement of employment with such employer during such year, or January 1 of such year, whichever is the later. " (3) I n determining the amount to be deducted and withheld under this section the wages may, at the election of the employer, be computed to the nearest dollar. " (4) The Commissioners may, by regulations, authorize employers— " (A) to estimate the wages which will be paid to any employee in any quarter of the calendar year; " (B) to determine the amount to be deducted and withheld upon each payment of wages to such employee during such quarter as if the appropriate average of the wages so estimated constituted the actual wages paid; and " (C) to deduct and withhold upon any payment of wages to such employee during such quarter such amount as may be necessary to adjust the amount actually deducted and withheld upon the Avages of such employee during such quarter to the amount that would be required to be deducted and withheld during such quarter if the payroll period of the employee were quarterly. "(5) The Commissioners are authorized to provide by regulation, under such conditions and to such extent as they deem proper, for withholding in addition to that otherwise required under this section in cases in which the emj^loyer and the employee agree to such additional withholding. Such additional withholding shall for all purposes be considered the tax required to be deducted and withheld under this section. "(c) OVERLAPPING P A Y PERIODS.—If payment of wages is made to an employee by an employer— "(1) with respect to a payroll period or other period, any part of which is included in a payroll period or other period with respect to which wages are also paid to such employee by such employer; "(2) without regard to any payroll period or other period, but on or prior to the expiration of a payroll period or other period with respect to which wages are also paid to such employee by such employer;
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