2011 US Code
Title 26 - Internal Revenue Code
Subtitle C - Employment Taxes (§§ 3101 - 3510)
Chapter 23 - FEDERAL UNEMPLOYMENT TAX ACT (§§ 3301 - 3311)
Section 3307 - Deductions as constructive payments

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Metadata
Publication TitleUnited States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT
Sec. 3307 - Deductions as constructive payments
Containssection 3307
Date2011
Laws in Effect as of DateJanuary 3, 2012
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 454.

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26 USC § 3307 (2011)
§3307. Deductions as constructive payments

Whenever under this chapter or any act of Congress, or under the law of any State, an employer is required or permitted to deduct any amount from the remuneration of an employee and to pay the amount deducted to the United States, a State, or any political subdivision thereof, then for purposes of this chapter the amount so deducted shall be considered to have been paid to the employee at the time of such deduction.

(Aug. 16, 1954, ch. 736, 68A Stat. 454.)

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