§ 3307. Deductions as constructive payments

83 words·~1 min read·/usc/title-26/section-3307

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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.)

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Public Law 98–76
To amend the Railroad Retirement Act of 1974 and the Railroad Retirement Tax Act to assure sufficient resources to pay current and future benefits under the Railroad Retirement Act of 1974, to make technical changes, and for other purposes

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Aug. 16, 1954, ch. 736
68A Stat. 454

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§ 3307

Deductions as constructive payments

Stat.×1

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 454

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