Code of Federal Regulations · Part

Part 35 — Employment Tax And Collection Of Income Tax At Source Regulations Under The Tax Equity And Fiscal Responsibility Act Of 1982

26 C.F.R. pt. 35

• § 35.3405-1 -1 Questions And Answers Relating To Withholding On Pensions, Annuities, And Certain Other Deferred Income
• § 35.3405-1T -1t Questions And Answers Relating To Withholding On Pensions, Annuities, And Certain Other Deferred Income (temporary Regulations)