Implements § 3121Open in workspace
Reg. § 36.3121(l)(10)-4 Payment of amounts equivalent to tax.
26 CFR § 36.3121(l)(10)-4eCFR, current through 2026-07-14
A domestic corporation which has entered into an agreement as provided in is not required to make deposits with an authorized financial institution of any amount for which liability is incurred under its agreement.
[T.D. 6145, 20 FR 6577, Sept. 8, 1955; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7953, 49 FR 19646, May 9, 1984; T.D. 8952, 66 FR 33832, June 26, 2001]