U.S Code last checked for updates: Nov 22, 2024
All TitlesTitle 26Subtitle AChapter 1Subchapter APart IVSubpart C
§ 31.
Tax withheld on wages
(a)
Wage withholding for income tax purposes
(1)
In general
(2)
Year of credit
(b)
Credit for special refunds of social security tax
(1)
In general
(2)
Year of credit
(c)
Special rule for backup withholding
(Aug. 16, 1954, ch. 736, 68A Stat. 12; Pub. L. 94–455, title XIX, § 1906(b)(13)(D), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, §§ 302(a), 308(a), Sept. 3, 1982, 96 Stat. 585, 591; Pub. L. 97–354, § 3(i)(4), Oct. 19, 1982, 96 Stat. 1691; Pub. L. 97–448, title III, § 306(b)(1), Jan. 12, 1983, 96 Stat. 2405; Pub. L. 98–67, title I, §§ 102(a), 104(d)(2), Aug. 5, 1983, 97 Stat. 369, 379; Pub. L. 98–369, div. A, title IV, § 471(c), title VII, § 714(j)(2), July 18, 1984, 98 Stat. 826, 962.)
cite as: 26 USC 31
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