26 U.S.C., Title 26, Subtitle C, Chapter 24 | uscode.io

Chapter 24: COLLECTION OF INCOME TAX AT SOURCE ON WAGES

Section 3401: Definitions

Section 3402: Income tax collected at source

Section 3403: Liability for tax

Section 3404: Return and payment by governmental employer

Section 3405: Special rules for pensions, annuities, and certain other deferred income

Section 3406: Backup withholding

[Section 3451 to 3456: Repealed. Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369]