1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter A
  6. part IV
  7. subpart C
  8. § 31

View all text of Subpart C [§ 31 - § 37]

§ 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