AND HOW IS IT OTHERWISE PROVIDED ?
§ 3402. Income tax collected at source (cont.)
§ 3402. Income tax collected at source (cont.)
(n) Employees incurring no income tax liability (cont.)
…
(1) incurred no liability for income tax imposed under subtitle A for his preceding taxable
year, and (2) anticipates that he will incur no liability for income tax imposed under subtitle A for his current taxable year.