26 USC tC - COLLECTION OF INCOME TAX AT SOURCE ON WAGES

United States Code

U.S. Code most recently checked for updates: Mar 23, 2025

§ 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 Repealed.