# Treas. Reg. § 36.3121(l)(10)-4: Payment of amounts equivalent to tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-36.3121(l)(10)-4>. Interprets 26 U.S.C. § 3121.

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]