us/statute/26/1402/b/2

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us/statute/26/1402/b/2 · Axiom

Official source

the net earnings from self-employment, if such net earnings for the taxable year are less than $400.

in view

Whole section

▸rulespec code

Shown source

statutes/26/1402/b.yaml

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Rules

self_employment_income_inclusion_threshold

Parameter

source: 26 USC 1402(b)(2)

- name: self_employment_income_inclusion_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 1402(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: less than $400
  versions:
    - effective_from: '1990-01-01'
      formula: '400'

individual_excluded_from_self_employment_income_definition

Derived

source: 26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings from self-employm...

- name: individual_excluded_from_self_employment_income_definition
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: >-
    26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings
    from self-employm...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              other than a nonresident alien individual, except as provided by an agreement under
              section 233 of the Social Security Act
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: shall not ... be considered to be a nonresident alien individual
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_is_nonresident_alien

        and not agreement_under_social_security_act_section_233_provides_for_individual

        and not
        individual_is_not_united_states_citizen_and_resident_of_puerto_rico_virgin_islands_guam_or_american_samoa

self_employment_income

Derived

source: 26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings from self-employm...

- name: self_employment_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: >-
    26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings
    from self-employm...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: means the net earnings from self-employment derived by an individual
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              other than a nonresident alien individual, except as provided by an agreement under
              section 233 of the Social Security Act
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: shall not include ... net earnings ... less than $400
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              In the case of church employee income, the special rules of subsection (j)(2) shall
              apply for purposes of paragraph (2).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1402/b#self_employment_income_inclusion_threshold
            output: self_employment_income_inclusion_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1402/b#individual_excluded_from_self_employment_income_definition
            output: individual_excluded_from_self_employment_income_definition
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if individual_excluded_from_self_employment_income_definition: 0 else: if
        net_earnings_from_self_employment_for_paragraph_2_threshold_test <
        self_employment_income_inclusion_threshold: 0 else: net_earnings_from_self_employment

self_employment_income_for_section_1401_a

Derived

source: 26 USC 1402(b)(1)

- name: self_employment_income_for_section_1401_a
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 1402(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: in the case of the tax imposed by section 1401(a)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              contribution and benefit base ... minus ... the amount of the wages paid to such
              individual
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1402/b#self_employment_income
            output: self_employment_income
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          self_employment_income,
          max(
            0,
            contribution_and_benefit_base_effective_for_calendar_year_in_which_taxable_year_begins - wages_paid_to_individual_during_taxable_year_for_section_1401_a
          )
        )

loading…

Official source

the net earnings from self-employment, if such net earnings for the taxable year are less than $400.

in view

Whole section

▸rulespec code

Shown source

statutes/26/1402/b.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/1402/b; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

self_employment_income_inclusion_threshold

Parameter

source: 26 USC 1402(b)(2)

- name: self_employment_income_inclusion_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 1402(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: less than $400
  versions:
    - effective_from: '1990-01-01'
      formula: '400'

individual_excluded_from_self_employment_income_definition

Derived

source: 26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings from self-employm...

- name: individual_excluded_from_self_employment_income_definition
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: >-
    26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings
    from self-employm...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              other than a nonresident alien individual, except as provided by an agreement under
              section 233 of the Social Security Act
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: shall not ... be considered to be a nonresident alien individual
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_is_nonresident_alien

        and not agreement_under_social_security_act_section_233_provides_for_individual

        and not
        individual_is_not_united_states_citizen_and_resident_of_puerto_rico_virgin_islands_guam_or_american_samoa

self_employment_income

Derived

source: 26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings from self-employm...

- name: self_employment_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: >-
    26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings
    from self-employm...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: means the net earnings from self-employment derived by an individual
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              other than a nonresident alien individual, except as provided by an agreement under
              section 233 of the Social Security Act
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: shall not include ... net earnings ... less than $400
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              In the case of church employee income, the special rules of subsection (j)(2) shall
              apply for purposes of paragraph (2).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1402/b#self_employment_income_inclusion_threshold
            output: self_employment_income_inclusion_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1402/b#individual_excluded_from_self_employment_income_definition
            output: individual_excluded_from_self_employment_income_definition
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if individual_excluded_from_self_employment_income_definition: 0 else: if
        net_earnings_from_self_employment_for_paragraph_2_threshold_test <
        self_employment_income_inclusion_threshold: 0 else: net_earnings_from_self_employment

self_employment_income_for_section_1401_a

Derived

source: 26 USC 1402(b)(1)

- name: self_employment_income_for_section_1401_a
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 1402(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: in the case of the tax imposed by section 1401(a)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              contribution and benefit base ... minus ... the amount of the wages paid to such
              individual
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1402/b#self_employment_income
            output: self_employment_income
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          self_employment_income,
          max(
            0,
            contribution_and_benefit_base_effective_for_calendar_year_in_which_taxable_year_begins - wages_paid_to_individual_during_taxable_year_for_section_1401_a
          )
        )