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Electronic Code of Federal Regulations

e-CFR data is current as of January 16, 2020

Title 26Chapter ISubchapter CPart 35


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

PART 35—EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982

rule
§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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