Home › CFR › Title 26 › Part 3526 CFR 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).