# Employment Taxes and Collection of Income Tax at Source
> **IRS** · Rule · Published 2013-03-29 · 78 FR 19100
## Document
- **Document number:** 2013-07509
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 19100
- **CFR reference:** 26 CFR 31
- **Publication date:** 2013-03-29
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/03/29/2013-07509/employment-taxes-and-collection-of-income-tax-at-source)
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