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  • Sec.  3401. Definitions.
  • Sec.  3402. Income tax collected at source.
  • Sec.  3403. Liability for tax.
  • Sec.  3404. Return and payment by governmental employer.
  • Sec.  3405. Special rules for pensions, annuities, and certain other deferred income.1
  • Sec.  3406. Backup withholding.

Footnote(s):

1 Editorially supplied. Section 3405 added by Pub. L. 97-248 without corresponding amendment of analysis.

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(Last updated May 8, 2002)