the amount of wages

(2) Amount of wages For purposes of applying tables or procedures prescribed under paragraph (1), the term “the amount of wages” means the amount by which the wages exceed the taxpayer’s withholding allowance, prorated to the payroll period.

Source

26 USC § 3402(a)(2)

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Scoping language

None identified, default scope is assumed to be the parent (chapter 24) of this section.

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