2012 US Code
Title 26 - Internal Revenue Code
Subtitle C - Employment Taxes (§§ 3101 - 3510)
Chapter 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT (§§ 3101 - 3128)
Subchapter C - General Provisions (§§ 3121 - 3128)
Section 3123 - Deductions as constructive payments

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Metadata
Publication TitleUnited States Code, 2012 Edition, 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 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter C - General Provisions
Sec. 3123 - Deductions as constructive payments
Containssection 3123
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 429.

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General Provisions - 26 U.S.C. § 3123 (2012)
§3123. 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. 429.)

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