26 U.S.C. § 3123
Section 3123 · Deductions as constructive payments
Amended 1 time on record
Applied in 2 court decisions — leading case 121 Wash. 2d 479 - Pope v. University of Washington (1994)
Most recently applied in 121 Wash. 2d 479 - Pope v. University of Washington (March 1994)
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.