26 CFR Part 35
PART 35—EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
- PART 35—EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter C—Employment Taxes and Collection of Income Tax at Source
- § 35.3405-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.
- § 35.3405-1T Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations).
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