26 CFR 36.3121(l)(10)-4

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

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 36.3121(l)(10)-4, § 36.3121(l)(10)-4 Payment of amounts equivalent to tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113304
Permanent ID: ys:prov:113304@1
SHA-256: 1b0069de138c999ce6e5d57db00e1b8ea46318a1e319953fd92f79b19e4c4ff2

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.