Notes on collection of income tax at source on wages : US Code - Notes

Search Notes on collection of income tax at source on wages : US Code - Notes

Sec.
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.(!1)
3406. Backup withholding.
[3451 to
3456. Repealed.]

AMENDMENTS
1983 - 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1983, 97 Stat. 369, 380, added item 3406 and repealed amendments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.
1982 - 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97 Stat. 369, repealed subtitle A (Secs. 301-308) of title III of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.

(!1) Editorially supplied. Section 3405 added by Pub. L. 97-248
without corresponding amendment of analysis.