Internal Revenue Code · 26 U.S.C.
§ 3123. Deductions as constructive payments
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 3123
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 83 words · about 1 min to read
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 3123
Where it sits in the Code
- Subtitle C Employment Taxes
- Chapter 21 FEDERAL INSURANCE CONTRIBUTIONS ACT
- Subchapter C General Provisions
Nearby sections
- § 3121 Definitions
- § 3122 Federal service
- § 3123 Deductions as constructive payments
- § 3124 Estimate of revenue reduction
- § 3125 Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
- § 3126 Return and payment by governmental employer
- § 3127 Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs