26 CFR § 36.3121(l)(10)-4
Payment of amounts equivalent to tax
June 25, 2020
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.
[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]
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