§ 3307. — Deductions as constructive payments.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC3307]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 23--FEDERAL UNEMPLOYMENT TAX ACT
Sec. 3307. 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. 454.)
Section Referred to in Other Sections
This section is referred to in section 3322 of this title.
