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Pay-ye Qaleh (Persian: پاي قلعه, also Romanized as Pāy-ye Qāl‘eh; also known as Eslāmābād (Persian: اسلام اباد), Pā Qal‘eh-ye Shādāb, and Pāyeh Qal‘eh) is a village in Shahi Rural District, Sardasht District, Dezful County, Khuzestan Province, Iran. At the 2006 census, its population was 172, in 38 families.
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The Current Tax Payment Act of 1943, Pub. L. 68, Ch. 120, 57 Stat. 126 (June 9, 1943), re-introduced the requirement to withhold income tax in the United States. Tax withholding had been introduced in the Tariff Act of 1913 but repealed by the Income Tax Act of 1916.
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