Chapter 24 — Collection of Income Tax at Source on Wages

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• §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
• §3406 Backup withholding
• §3451...3456 Repealed.