Treasury Regulations · 26 CFR
§ 31.3307-1. Deductions by an employer from remuneration of an employee.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3307
Cite as 26 CFR § 31.3307-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 3307
- Length
- 80 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
Any amount deducted by an employer from the remuneration of an employee is considered to be a part of the employee's remuneration and is considered to be paid to the employee as remuneration at the time that the deduction is made. It is immaterial that any act of Congress or the law of any State requires or permits such deductions and the payment of the amount thereof to the United States, a State, or any political subdivision thereof.
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart D Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
Nearby sections
- § 31.3306(m)-1 American vessel and aircraft.
- § 31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce.
- § 31.3306(p)-1 Employees of related corporations.
- § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- § 31.3307-1 Deductions by an employer from remuneration of an employee.
- § 31.3308-1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301.