Source: https://law.justia.com/codes/us/2012/title-26/subtitle-c/chapter-21/subchapter-c/section-3123/
Timestamp: 2019-12-14 07:24:19
Document Index: 602928873

Matched Legal Cases: ['§ 3123', '§ 3101', '§ 3101', '§ 3121', '§ 3123', '§3123']

General Provisions - 26 U.S.C. § 3123 (2012) Deductions as constructive payments :: Title 26 - Internal Revenue Code :: 2012 US Code :: US Codes and Statutes :: US Law :: Justia
Justia US Law US Codes and Statutes US Code 2012 US Code Title 26 - Internal Revenue Code Subtitle C - Employment Taxes (§§ 3101 - 3510) Chapter 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT (§§ 3101 - 3128) Subchapter C - General Provisions (§§ 3121 - 3128) Section 3123 - Deductions as constructive payments
Section 3123 - Deductions as constructive payments
Sec. 3123 - Deductions as constructive payments
Contains section 3123
Source Credit Aug. 16, 1954, ch. 736, 68A Stat. 429.
General Provisions - 26 U.S.C. § 3123 (2012)
§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.)