---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC/ch24"
level: "chapter"
label: "Chapter 24"
heading: "Collection of Income Tax at Source on Wages"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stC-ch24"
sections_count: 7
---

# Chapter 24 — Collection of Income Tax at Source on Wages

Title 26 — Internal Revenue Code › Subtitle C — Employment Taxes

## Sections

- [§3401. Definitions](/usc/26/3401.md)
- [§3402. Income tax collected at source](/usc/26/3402.md)
- [§3403. Liability for tax](/usc/26/3403.md)
- [§3404. Return and payment by governmental employer](/usc/26/3404.md)
- [§3405. Special rules for pensions, annuities, and certain other deferred income](/usc/26/3405.md)
- [§3406. Backup withholding](/usc/26/3406.md)
- [§3451...3456. Repealed.](/usc/26/3451...3456.md)