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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 3123

Deductions as constructive payments

Ch. 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 21
Statutory Text

26 U.S.C. § 3123 — Deductions as constructive payments

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov

§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.)

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-D47C94
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 3123
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
0c42fc146da5ac41...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 3123 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 3122 26 U.S.C. § 3124 →
Ch. 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT
26 U.S.C. § 310126 U.S.C. § 310226 U.S.C. § 311126 U.S.C. § 311226 U.S.C. § 311326 U.S.C. § 312126 U.S.C. § 312226 U.S.C. § 312326 U.S.C. § 312426 U.S.C. § 312526 U.S.C. § 312626 U.S.C. § 312726 U.S.C. § 312826 U.S.C. § 313126 U.S.C. § 313226 U.S.C. § 313326 U.S.C. § 3134
26 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 3123