FEDERAL · 26 U.S.C. · Chapter Subchapter C—General Provisions
Deductions as constructive payments
26 U.S.C. § 3123
Title26 — Internal Revenue Code
ChapterSubchapter C—General Provisions
This text of 26 U.S.C. § 3123 (Deductions as constructive payments) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 3123.
Text
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.
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Related
Pope v. University of Washington
852 P.2d 1055 (Washington Supreme Court, 1994)
Prejudgment Interest Under the Back Pay Act for Refunds of Federal Insurance Contributions Act Overpayments
(Office of Legal Counsel, 1994)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 429.)
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Bluebook (online)
26 U.S.C. § 3123, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/3123.