Section 3401 () of the Internal Revenue Code of the

United States of America The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territo ...

gives the definitions pertaining to Wage Withholding. These definitions provide guidelines to help

IRS The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax ...

employees and

Taxpayers A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or ...

in understanding the Internal Revenue Code. IRS regulation 3401 defines the terms used in regard to wage withholding only.

References

Internal Revenue Code

Internal Revenue Code from Cornell Law School
3401 {{tax-stub