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► 26 U.S.C. § 3123 26 u.s.c. · federal insurance contributions act · title 26
26 U.S.C. § 3123
Deductions as constructive payments
Title 26 USC
● ACTIVE
Ch. 21
Jurisdiction Federal — United States
Chapter FEDERAL INSURANCE CONTRIBUTIONS ACT
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-D47C94
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

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 ↗
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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 →
Chapter 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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26 U.S.C.
Citation
26 U.S.C. § 3123
Status
● ACTIVE
Chapter
21 — FEDERAL INSURANCE CONTRIBUTIONS ACT
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-D47C94
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 3123