26 U.S.C. § 3307 — Deductions as constructive payments
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 75 words · no verdicts yet
When law lets or requires an employer to deduct money from an employee’s pay and send it to a government, this chapter treats the deducted amount as paid to the employee when deducted.
When this chapter, another Act of Congress, or State* law requires or permits an employer* to deduct an amount from an employee’s remuneration and pay that amount to the United States, a State, or a political subdivision, the deducted amount is treated as having been paid to the employee* at the time of the deduction.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 454.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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