26 C.F.R. § 36.3121(l)(10)-4 Payment of amounts equivalent to tax.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 36—CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
§ 36.3121(l)(10)-4 Payment of amounts equivalent to tax.