CHAPTER 24— COLLECTION OF INCOME TAX AT SOURCE ON WAGES
26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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 Repealed.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]
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