CFR›Title 7›Subtitle B›Chapter I›Part 35›Subject Group Regulations ContainsSections 35.11–35.12CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 35.11 § 35.11 Minimum requirements. 35.12 § 35.12 Inspection and certification. Previous Exemptions Exemptions Next Withholding Certificates Withholding Certificates