Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. Code
/
TITLE 26 - INTERNAL REVENUE...
/
Subtitle C—Employment Taxes...
/
CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE O...
CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGES (§§ 3401 – 3451)
§ 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 Repealed. Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369]