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U.S. Code of Federal Regula...
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Title 26—Internal Revenue
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CHAPTER I—INTERNAL REVENUE ...
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PART 35—EMPLOYMENT TAX AND COLLECTION OF INCOME...
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).