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並前往https://www.ecfr.gov/current/title-29/subtitle-B/chapter-V/subchapter-A/part-531/subpart-C/subject-group-ECFRebf571c8126a87d/section-531.38

29 CFR 531.38 -- Amounts deducted for taxes. - eCFR

531.38 Amounts deducted for taxes. Taxes which are assessed against the employee and which are collected by the employer and forwarded to the appropriate ...

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