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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle C  » Chapter 24  » I.R.C. 3404

I.R.C. 3404
Return and payment by governmental employer

Current through February 18, 2024 (Pub. L. 118-39)


§ 3403 « Browse » § 3405

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I.R.C. § 3404.  Return and payment by governmental employer

If the employer is the United States, or a State, or political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages may be made by any officer or employee of the United States, or of such State, or political subdivision, or of the District of Columbia, or of such agency or instrumentality, as the case may be, having control of the payment of such wages, or appropriately designated for that purpose.

(Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 94–455, title XIX, §1903(c), Oct. 4, 1976, 90 Stat. 1810.)


Section Information

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out "Territory" after "or a State" and "of such State".


Regulations for I.R.C. 3404 (Return to Top)

§ 31.3404-1Return and payment by governmental employer

The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.

 

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