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Regulations last checked for updates: May 13, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
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).
authority:
26 U.S.C. 6047
(e), 7805; 68A Stat. 917; 96 Stat. 625; Public Law 97-248 (96 Stat. 623)
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