INTERNAL REVENUE CODE OF 1954
458
(3) In any case in which wages are paid by an employer without regard to any payroll period or other period, the withholding exemption allowable with respect to each payment of such wages shall be the exemption allowed for a miscellaneous payroll period containing a number of days equal to the number of days (including Sundays and holidays) which have elapsed since the date of the last payment of such wages by such employer during the calendar year, or the date of commencement of employment with such employer during such year, or January 1 of such year, whichever is the later. (4) In any case in which the period, or the time described in paragraph (3), in respect of any wages is less than one week, the Secretary or his delegate, under regulations prescribed by him, may authorize an employer, in computing the tax required to be deducted and withheld, to use the excess of the aggregate of the wages paid to the employee during the calendar week over the withholding exemption allowed by this subsection for a weekly payroll period. (5) I n determining the amount to be deducted and withheld under this subsection, the wages may, at the election of the employer, be computed to the nearest dollar. (c) W A G E BRACKET WITHHOLDING.^—
(1) At the election of the employer with respect to any employee, the employer shall deduct and withhold upon the wages paid to such employee a tax determined in accordance with the followihg tables, which shall be in lieu of the tax required to be deducted and withheld under siibsection (a):
' . If the payroll period With respect to iaii employed is weekly And the wages are—
And the number of <:with(ioIdingezemptWseIa&ned is—^' [ 0
At least
1
2
3
- 4
' • '5.
- 6
':
7
':•
- 8
.:
• •
9
10 o r
But less than The amount o f tax to b e withheld shall be—
$0
... $13......
$13 $14 $15 $16 $17 $18 $19 $20 $21 $22 $23 $24 $25.. $26. $27. $28 $29 $30 $31 $32 $33. $34 $35 $36 $37 $38 $39 $40 $41
$14 $15 $16 $17 $18 $19 $20. $21 $22 $23...... $24 $25 $26. $27. $28 $29. $30 $31 $32 $33 $34 $35 $36 $37 $38 $39 $40 $41 $42
3402(b)(3)
18% of
$2.40 2. 60 2.80 3.00 3.20 3.30 3.60 3.70 3.90 4.10 4.20 4.40 4.60 4.80 5.00 5.10 5.30 5.50 5.70 5.90 6.00 6.20 6.40 6.60 6.80 6.90 7.10 7.30 7.60
$0 .10 .30 .60 .70 .80 1.00 1.20 1.40 1.60 1.70 1.90 2.10 2.30 2.60 2.60 2.80 3.00 3.20 3.40 3.50 3.70 3.90 4.10 4.30 4.40 4.60 4.80 5.00 5.20
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 .20 .30 .50 .70 .90 1.10 1.20 1.40 1.60 1.80 2.00 2.10 2.80 2.60 2.70 2.90
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .20 .40 .60
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$0 0
- 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
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