CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE (Parts 30–37) > PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE > SUBPART E—Collection of Income Tax at Source (§31.3401(a)-1 to §31.3406(j)-1) > 31.3402(b)-1—Percentage method of withholding.

31.3402(b)-1—Percentage method of withholding.

With respect to wages paid after April 30, 1975, the amount of tax to be deducted and withheld under the percentage method of withholding shall be determined under the applicable percentage method withholding table contained in Circular E (Employer's Tax Guide) according to the instructions contained therein.

Code of Federal Regulations

(Secs. 3402(i) and (m) and 7805 of the Internal Revenue Code of 1954 ( 26 U.S.C. 3402 (i) and (m), 95 Stat. 172, 184; 26 U.S.C. 7805, 68A Stat. 917))

Code of Federal Regulations

[T.D. 7915, 48 FR 44073, Sept. 27, 1983]