CFR 26-31.3402(p)-1T-2013 Internal revenue. Part31:Employment taxes and collection of income tax at source. Section31.3402(p)-1T:Voluntary withholding agreements (temporary).
(a)–(b) [Reserved] For further guidance, see § 31.3402(p)–1(a) and (b). (c) Other payments. The Secretary may issue guidance by publication in the Internal Revenue Bulletin (IRB)(which will be available at www.IRS.gov) describing other payments for which withholding under a voluntary withholding agreement would be appropriate and authorizing payors to agree to withhold income tax on such payments if requested by the payee. Requirements regarding the form and duration of voluntary withholding agreements authorized by this paragraph (c) will be provided in the IRB guidance issued regarding specific types of payments.