26-U.S.C.-3123
§3123 – Deductions As Constructive Payments
Pathway
Title 26 > Subtitle C > Chapter 21 > Subchapter C > Section 3123
Details
- Reference: Section 3123
- Legend: §3123 – Deductions As Constructive Payments
- USCode Year: 2013
Provision Content
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.)
U.S. Encyclopedia of Law Coverage
26-U.S.C.-3123 in the Legal Encyclopedia: Taxes
In this entry about 26-U.S.C.-3123, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.
26-U.S.C.-3122 in the Legal Encyclopedia: Employment Taxes
In this entry about 26-U.S.C.-3122, find legal reference material, bibliographies and premiere content related to employment taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment taxes-specific issues, written by authorities in the field.
Subchapter A – in the Legal Encyclopedia: Employment
In this entry about Subchapter A – , find legal reference material, bibliographies and premiere content related to employment in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment-specific issues, written by authorities in the field.
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