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Publication 15 - Circular E, Employer's Tax Guide - 16. How To Use the Income Tax Withholding Tables
Publication 15-A - Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15) - 9. Alternative Methods for Figuring Withholding
Publication 51 - Circular A, Agricultural Employer's Tax Guide - 13. Federal Income Tax Withholding Methods