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2017 US Code
Title 26 - Internal Revenue Code
Subtitle C - Employment Taxes
Chapter 23 - Federal Unemployment Tax Act
Sec. 3307 - Deductions as constructive payments
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| 26 U.S.C. § 3307 (2017) |
| ยง3307. 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.) |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT Sec. 3307 - Deductions as constructive payments |
| section 3307 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
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