Code of Federal Regulations · Section
§ 36.3121(l)(10)-4 — (l)(10)-4 Payment Of Amounts Equivalent To Tax
26 C.F.R. § 36.3121(l)(10)-4
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A domestic corporation which has entered into an agreement as provided in § 36.3121(l)(1)-1 is not required to make deposits with an authorized financial institution of any amount for which liability is incurred under its agreement.
Authorizing Statute
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Definitions26 U.S.C. § 3121