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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 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).
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