26 U.S.C. 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