26 CFR 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).
Section 35.3405-1 also issued under 26 U.S.C. 3405(e)(10)(B)(iii).
Section 35.3405-1T also issued under 26 U.S.C. 3405(e)(10)(B)(iii).
Title 26 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
