Chapter 24. COLLECTION OF INCOME TAX AT SOURCE ON WAGES

• § 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• § 3451 to 3456 - Repealed.