1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle C - Employment Taxes
  4. Chapter 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
  5. Subchapter C - General Provisions
  6. 26 USC § 3124
26 USC § 3124
Estimate of revenue reduction
October 30, 2020
USC

The Secretary at intervals of not longer than 3 years shall estimate the reduction in the amount of taxes collected under this chapter by reason of the operation of section 3121(b)(9) and shall include such estimate in his annual report.

Amendments

1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

1954—Act Sept. 1, 1954, substituted "section 3121(b)(9)" for "section 3121(b)(10)".
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§ 3123 Deductions as constructive payments
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§ 3125 Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

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