26 U.S.C. § 3123 : US Code - Section 3123: Deductions as constructive payments

Search 26 U.S.C. § 3123 : US Code - Section 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.