Treasury Regulations (26 C.F.R.)
26 CFR § 36.3121(l)(10)-4 — (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.
Source: official text