United States Code/Title 26/Chapter 24
Title 26—Internal Revenue Code
Subtitle C—Employment Taxes
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
- Sections 3451 to 3456. Repealed.
Pub. L. 98-67, title I, Secs. 102(a), 104(d)(4), Aug. 5, 1983, 97 Stat. 369, 380, added item 3406 and repealed amendments made by Pub. L. 97-248. See 1982 Amendment note below.
Pub. L. 97-248, title III, Secs. 307(b)(4), 308(a), Sept. 3, 1982, 96 Stat. 590, 591, provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, the caption of chapter 24 is amended by striking out “ON WAGES”, items for subchapters A and B are added in analysis, and heading “Subchapter A—Withholding From Wages” is added. Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (Secs. 301-308) of title III of Pub. L. 97-248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.