Title 26

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 Authority:26 U.S.C. 6047(e), 7805; 68A Stat. 917; 96 Stat. 625; Public Law 97-248 (96 Stat. 623).

Section 35.3405-1 also issued under 26 U.S.C. 3405(e)(10)(B)(iii).

Section 35.3405-1T also issued under 26 U.S.C. 3405(e)(10)(B)(iii).

26:17.0.1.1.5.0.15.1SECTION 35.3405-1
   35.3405-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.
26:17.0.1.1.5.0.15.2SECTION 35.3405-1T
   35.3405-1T Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations).