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Index  » Subtitle C  » Chapter 24

Subtitle C. Employment Taxes (§§ 3101-3510)


Current through December 21, 2022 (Pub. L. 117-262)

The following list shows all sections of chapter 24 (COLLECTION OF INCOME TAX AT SOURCE ON WAGES) of subtitle C (Employment Taxes (§§ 3101-3510)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 3401Definitions
I.R.C. 3402Income tax collected at source
I.R.C. 3403Liability for tax
I.R.C. 3404Return and payment by governmental employer
I.R.C. 3405Special rules for pensions, annuities, and certain other deferred income
I.R.C. 3406Backup withholding
I.R.C. 3451 to 3456Repealed. Pub. L. 98–67, title I, §102(a), Aug. 5, 1983, 97 Stat. 369

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2022 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.