Chapter 24 – Collection of Income Tax At Source On Wages

Collection of Income Tax At Source On Wages

Pathway

Title 26 > Subtitle C > Chapter 24

Details

• Reference: Chapter 24
• Legend: Collection of Income Tax At Source On Wages
• USCode Year: 2013

Provision Content

Amendments

1983—Pub. L. 98–67, title I, §§102(a), 104(d)(4), Aug. 5, 1983, 97 Stat. 369, 380, added item 3406 and repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

1982—Pub. L. 97–248, title III, §§307(b)(4), 308(a), Sept. 3, 1982, 96 Stat. 590, 591, provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, the caption of chapter 24 is amended by striking out ON WAGES, items for subchapters A and B are added in analysis, and heading Subchapter A—Withholding From Wages is added. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-3304 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-3304, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

Chapter 4 – Taxes To Enforce Reporting On Certain Foreign Accounts in the Legal Encyclopedia: Income Taxes

In this entry about Chapter 4 – Taxes To Enforce Reporting On Certain Foreign Accounts, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-3303 in the Legal Encyclopedia: Employment Taxes

In this entry about 26-U.S.C.-3303, find legal reference material, bibliographies and premiere content related to employment taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment taxes-specific issues, written by authorities in the field.

Subchapter D – in the Legal Encyclopedia: Employment

In this entry about Subchapter D – , find legal reference material, bibliographies and premiere content related to employment in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle C/Chapter 24/Section 3401 – Definitions
• Title 26/Subtitle C/Chapter 24/Section 3402 – Income Tax Collected At Source
• Title 26/Subtitle C/Chapter 24/Section 3403 – Liability For Tax
• Title 26/Subtitle C/Chapter 24/Section 3404 – Return and Payment By Governmental Employer
• Title 26/Subtitle C/Chapter 24/Section 3405 – Special Rules For Pensions, Annuities, and Certain Other Deferred Income
• Title 26/Subtitle C/Chapter 24/Section 3406 – Backup Withholding
• Title 26/Subtitle C/Chapter 24/Section 3451 – [§ to 3456. Repealed. Pub. L. 98-67, Title I, §102(A), Aug. 5, 1983, 97 Stat. 369]