Rev. Proc. 84-66

This revenue procedure modifies Rev. Proc. 60-17, 1960-2 C.B. 942, at 978, concerning the date to which interest runs on underpayments of income tax collected at source if a correction does not constitute an `adjustment.`

Section 14.04(2)a.(a) of Rev. Proc. 60-17 is amended to read as follows:

a. Underpayments (a) If the correction does not constitute an `adjustment.`

From due date of return for period in which employer failed to withhold.

To date of payment by employer, or date of payment of tax by employee, whichever is earlier. or if satisfied by credit, to date of the overpayment applied.

This amendment is effective October 1, 1984.