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