CFR›Title 31›Subtitle B›Chapter II›Part 215›Subpart B ContainsSections 215.3–215.4CorpusDaily eCFRDisplayed edition2026-04-28Last updated2026-04-28 Subpart B—Procedures Sections 215.3 § 215.3 Procedures for entering into a Withholding Agreement. 215.4 § 215.4 Relationship of Withholding Agreement to prior agreements. Previous A Subpart A—General Information Next C Subpart C—Withholding Agreement