
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC3123]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                      Subtitle C--Employment Taxes
 
             CHAPTER 21--FEDERAL INSURANCE CONTRIBUTIONS ACT
 
                    Subchapter C--General Provisions
 
Sec. 3123. 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. 429.)
