26 CFR 36.3121 - Payment of amounts equivalent to tax.

Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024

View all text of Part 36 [§ 36.3121(l)-0 - § 36.3121(l)(10)-4]

§ 36.3121(l)(10)-4 - Payment of amounts equivalent to tax.

A domestic corporation which has entered into an agreement as provided in § 36.3121(l)(1)-1 is not required to make deposits with an authorized financial institution of any amount for which liability is incurred under its agreement.

[T.D. 6145, 20 FR 6577, Sept. 8, 1955; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7953, 49 FR 19646, May 9, 1984; T.D. 8952, 66 FR 33832, June 26, 2001]

authority: Secs. 3121, 7805, 68A Stat. 417, as amended, 917; 26 U.S.C. 3121,7805

source: T.D. 6145, 20 FR 6577, Sept. 8, 1955; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 36.3121