Where can the federal regulations that require an employer to take certain deductions from an employee's pay for payroll taxes can be found?

Question

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The Circular E booklet of the IRS explains the federal regulations that require an employer to take certain deductions from an employee's pay.Circular E also explains the other payroll taxes the employer must pay.
As a rule,these requirements are not covered in an office policy manual.
Many states do not have a state income tax.

Where Can the Federal Regulations That Require an Employer to Take