Internal Revenue Code · 26 U.S.C.
§ 3307. 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. § 3307
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
- Cross-references
- cites 0; cited by 1 Code section and 0 other regulations
- 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. 454.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 3307
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Where it sits in the Code
Nearby sections
- § 3303 Conditions of additional credit allowance
- § 3304 Approval of State laws
- § 3305 Applicability of State law
- § 3306 Definitions
- § 3307 Deductions as constructive payments
- § 3308 Instrumentalities of the United States
- § 3309 State law coverage of services performed for nonprofit organizations or governmental entities
- § 3310 Judicial review
- § 3311 Short title