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★ Subtitle C: Employment Taxes
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★ Chapter 24: Collection of income Tax Source on Wages
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Chapter 24: Collection of income Tax 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★ Section 3451 to 3456 - Repealed.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, Section 102(a), Aug. 5, 1983, 97 Stat. 369
Subtitle C: Employment Taxes
★ Chapter 21: Federal Insurance Contributions Act tax
★ Chapter 22: Railroad Retirement Tax Act
★ Chapter 23: Federal Unemployment Tax Act
★ Chapter 23A: Railroad Unemployment Repayment Tax
★ Chapter 24: Collection of income Tax Source on Wages
★ Chapter 25: General Provisions Relating to Employment Taxes
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