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Part 35
FEDERAL · 26 CFR
Part 35 — Employment Tax and Collection of Income Tax at Source Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982
2 sections · Title 26: Internal Revenue
§ 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).