Par. 2. Section 1.1461-1 is amended by revising paragraph (a)(1), first sentence, to read as follows:
(a) Payment of withheld tax —(1) Deposits of tax. Every withholding agent who withholds tax pursuant to chapter 3 of the Internal Revenue Code (Code) and the regulations under such chapter shall deposit such amount of tax as provided in § 1.6302-2(a). * * *
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