§3404. Return and payment by governmental employer — Inbound Citations

Citations to 26 U.S.C. § 3404 as a whole

• 26 U.S.C. § 3402(q)(7)

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  (7) For purposes of sections 3403 and 3404 and for purposes of so much of subtitle F (except section 7205) as relates to this chapter, payments to any person of winnings which are subject to withholding shall be treated as if they were wages paid by an employer to an employee.