Treasury Regulations, Subchapter C, Sec. 36.3121(l)(10)-4
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Sec. 36.3121(l)(10)-4 Payment of amounts equivalent to tax
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]
