Source: https://law.justia.com/codes/us/2012/title-26/subtitle-c/chapter-24/section-3405/
Timestamp: 2020-05-24 23:41:08
Document Index: 706928609

Matched Legal Cases: ['§ 3405', '§ 3101', '§ 3401', '§334', '§542', '§714', '§1102', '§1234', '§1875', '§1012', '§521', '§1704', '§1', '§314', '§641', '§ 3405', '§3405', '§521', '§334', '§542', '§714', '§1102', '§1234', '§1875', '§1012', '§521', '§1704', '§1', '§314', '§641', '§1102', '§714', '§1012', '§1234']

COLLECTION OF INCOME TAX AT SOURCE ON WAGES - 26 U.S.C. § 3405 (2012) Special rules for pensions, annuities, and certain other deferred income :: Title 26 - Internal Revenue Code :: 2012 US Code :: US Codes and Statutes :: US Law :: Justia
Justia US Law US Codes and Statutes US Code 2012 US Code Title 26 - Internal Revenue Code Subtitle C - Employment Taxes (§§ 3101 - 3510) Chapter 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES (§§ 3401 - 3456) Section 3405 - Special rules for pensions, annuities, and certain other deferred income
Section 3405 - Special rules for pensions, annuities, and certain other deferred income
Sec. 3405 - Special rules for pensions, annuities, and certain other deferred income
Contains section 3405
Source Credit Added Pub. L. 97-248, title III, §334(a), Sept. 3, 1982, 96 Stat. 623; amended Pub. L. 98-369, div. A, title V, §542(c), title VII, §§714(j)(1), (4), (5), 722(h)(4)(A), July 18, 1984, 98 Stat. 891, 962, 963, 976; Pub. L. 99-514, title XI, §1102(e)(1), title XII, §1234(b)(1), title XVIII, §1875(c)(10), Oct. 22, 1986, 100 Stat. 2416, 2566, 2895; Pub. L. 100-647, title I, §1012(bb)(2)(A)-(C), Nov. 10, 1988, 102 Stat. 3534; Pub. L. 102-318, title V, §§521(b)(36)-(40), 522(b)(1)-(2)(C), July 3, 1992, 106 Stat. 312-314; Pub. L. 104-188, title I, §1704(t)(71), Aug. 20, 1996, 110 Stat. 1891; Pub. L. 106-554, §1(a)(7) [title III, §314(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A-643; Pub. L. 107-16, title VI, §641(a)(1)(D)(ii), (iii), June 7, 2001, 115 Stat. 119.
Statutes at Large References 89 Stat. 26
92 Stat. 2795
96 Stat. 623, 627
98 Stat. 891
100 Stat. 2416, 2095, 2566
102 Stat. 3534
106 Stat. 312, 312-314
Public Law References Public Law 94-12, Public Law 95-600, Public Law 97-248, Public Law 98-369, Public Law 99-514, Public Law 100-647, Public Law 102-318, Public Law 104-188, Public Law 105-34, Public Law 106-554, Public Law 107-16
COLLECTION OF INCOME TAX AT SOURCE ON WAGES - 26 U.S.C. § 3405 (2012)
§3405. Special rules for pensions, annuities, and certain other deferred income (a) Periodic payments (1) Withholding as if payment were wages
(b) Nonperiodic distribution (1) Withholding
(2) Election of no withholding (A) In general
(c) Eligible rollover distributions (1) In general
(d) Liability for withholding (1) In general
(2) Plan administrator liable in certain cases (A) In general
(1) Designated distribution (A) In general
[(4) Repealed. Pub. L. 102–318, title V, §521(b)(38), July 3, 1992, 106 Stat. 312] (5) Employer deferred compensation plan
(10) Time and manner of election (A) In general
(B) Payor required to notify payee of rights to elect (i) Periodic payments
(13) Election may not be made with respect to certain payments outside the United States or its possessions (A) In general
(Added Pub. L. 97–248, title III, §334(a), Sept. 3, 1982, 96 Stat. 623; amended Pub. L. 98–369, div. A, title V, §542(c), title VII, §§714(j)(1), (4), (5), 722(h)(4)(A), July 18, 1984, 98 Stat. 891, 962, 963, 976; Pub. L. 99–514, title XI, §1102(e)(1), title XII, §1234(b)(1), title XVIII, §1875(c)(10), Oct. 22, 1986, 100 Stat. 2416, 2566, 2895; Pub. L. 100–647, title I, §1012(bb)(2)(A)–(C), Nov. 10, 1988, 102 Stat. 3534; Pub. L. 102–318, title V, §§521(b)(36)–(40), 522(b)(1)–(2)(C), July 3, 1992, 106 Stat. 312–314; Pub. L. 104–188, title I, §1704(t)(71), Aug. 20, 1996, 110 Stat. 1891; Pub. L. 106–554, §1(a)(7) [title III, §314(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–643; Pub. L. 107–16, title VI, §641(a)(1)(D)(ii), (iii), June 7, 2001, 115 Stat. 119.)
1986—Subsec. (d)(1)(B). Pub. L. 99–514, §1102(e)(1), inserted last sentence for “For purposes of clause (ii), any distribution or payment from or under an individual retirement plan shall be treated as includible in gross income.”
1984—Subsec. (b)(2)(C). Pub. L. 98–369, §714(j)(1), substituted “nonperiodic distribution” for “distribution described in subparagraph (B)” and “subparagraph (A) or (B) (as the case may be) shall be applied by taking into account” for “the Secretary, in prescribing tables or procedures under paragraph (1), shall take into account”, designated phrase “which is made by reason of a participant's death” as cl. (i) and added cl. (ii).
Pub. L. 100–647, title I, §1012(bb)(2)(D), Nov. 10, 1988, 102 Stat. 3534, provided that: “The amendments made by this paragraph [amending this section] shall apply to distributions made after the date of the enactment of this Act [Nov. 10, 1988].”
Pub. L. 99–514, title XII, §1234(b)(2), Oct. 22, 1986, 100 Stat. 2566, provided that: “The amendment made by this subsection [amending this section] shall apply to payments after December 31, 1986.”