26 CFR Part 35

2 sections.

§ 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)

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.