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Part 35—Employment Tax and Collection of Income Tax at Source Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982

Employment Tax and Collection of Income Tax at Source Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982

  1. CFR
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  3. Title 26
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  5. Chapter I
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  7. Part 35
ContainsSections 35.3405-1–35.3405-1T
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

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

Sections

Authority26 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).