CHAPTER 24 — Collection of Income Tax at Source on Wages
7 sections.
- § 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 — Repealed.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]