# 26 U.S.C. § 3123: Deductions as constructive payments

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s3123>. Cite pinpoints as 26 U.S.C. § 3123(a)(1).

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.

## Regulations

- [Treas. Reg. § 31.3123-1](/26/reg/31.3123-1.md): Deductions by an employer from remuneration of an employee. (interprets § 3123)

Derived from: 1939 § 1427; 1939 § 1428

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 429