The Treasury began distributing to Internal Revenue collectors two forms to be filled out by employers, who begin withholding the five percent victory tax next month from their employees' pay. The victory tax, effective Jan. 1, applies to every individual having a gross income of more than $624 a year. In the case of persons working for wages, the tax will be collected at the source, employers being required to withhold five percent of wages paid employees in excess of $12 a week, or $52 a month.