There Is a Newer Version
of
this Section
2018 US Code
Title 26 - Internal Revenue Code
Subtitle C - Employment Taxes
Chapter 21 - Federal Insurance Contributions Act
Subchapter C - General Provisions
Sec. 3123 - Deductions as constructive payments
Download PDF
| 26 U.S.C. § 3123 (2018) |
| ยง3123. 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.) |
| United States Code, 2018 Edition, 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 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT Subchapter C - General Provisions Sec. 3123 - Deductions as constructive payments |
| section 3123 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
