Title 26Chapter

Chapter 24—Collection of Income Tax at Source on Wages

Contents

  1. § 3401. Definitions
  2. § 3402. Income tax collected at source
  3. § 3403. Liability for tax
  4. § 3404. Return and payment by governmental employer
  5. § 3405. Special rules for pensions, annuities, and certain other deferred income
  6. § 3406. Backup withholding
  7. [§§3451 to 3456. Repealed. Pub. L. 98–67, title I, §102(a), Aug. 5, 1983, 97 Stat. 369]