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Title 26, Part 35 — Employment Tax and Collection of Income Tax at Source Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982

2 sections

Section 35.3405-1

Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.

Section 35.3405-1T

Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations).