Part 35. 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).