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TITLE 26 > Subtitle C > CHAPTER 24

CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGES

  • § 3401. Definitions
  • § 3402. Income tax collected at source
  • § 3403. Liability for tax
  • § 3404. Return and payment by governmental employer
  • § 3405. Special rules for pensions, annuities, and certain other deferred income
  • § 3406. Backup withholding
  • [§§ 3451 to 3456. Repealed.]

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