26 USC Chapter 24
COLLECTION OF INCOME TAX AT SOURCE ON WAGES
October 30, 2020
§
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
to 3456. Repealed. Pub. L. 98–67, title I, §102(a), Aug. 5, 1983, 97 Stat. 369