us/statute/26/3102/e/3

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Official source

the tax imposed by section 3101 on such payments shall be paid by the employee.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3102/e.yaml

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Rules

transferred_federal_employee_international_organization_wage_payment

Derived

source: 26 USC 3102(e), flush language

- name: transferred_federal_employee_international_organization_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(e), flush language
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: payments of wages for service performed in the employ of an international organization
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: pursuant to a transfer to which the provisions of section 3121(y) are applicable
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/y#transferred_federal_employee_international_organization_service_constitutes_employment
            output: transferred_federal_employee_international_organization_service_constitutes_employment
            hash: sha256:6a75fb832688d9d8a6c78d2c9c88b7b8a75bc059893339cf7b8b127e14847e25
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_payment_of_wages_for_service_performed_in_employ_of_international_organization
        and transferred_federal_employee_international_organization_service_constitutes_employment

subsection_a_collection_rule_not_applicable_to_transferred_employee_international_organization_wage_payment

Derived

source: 26 USC 3102(e)(1)

- name: >-
    subsection_a_collection_rule_not_applicable_to_transferred_employee_international_organization_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: subsection (a) shall not apply
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3102/e#transferred_federal_employee_international_organization_wage_payment
            output: transferred_federal_employee_international_organization_wage_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: transferred_federal_employee_international_organization_wage_payment

employee_pays_section_3101_tax_on_transferred_employee_international_organization_wage_payment

Derived

source: 26 USC 3102(e)(3)

- name: employee_pays_section_3101_tax_on_transferred_employee_international_organization_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: the tax imposed by section 3101 on such payments shall be paid by the employee
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3102/e#transferred_federal_employee_international_organization_wage_payment
            output: transferred_federal_employee_international_organization_wage_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: transferred_federal_employee_international_organization_wage_payment

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3101inferredUS Federal › Statutes › Title 26 › § 3101

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us/statute/26/3102/e/3 · Axiom

Official source

the tax imposed by section 3101 on such payments shall be paid by the employee.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3102/e.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3102/e; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

transferred_federal_employee_international_organization_wage_payment

Derived

source: 26 USC 3102(e), flush language

- name: transferred_federal_employee_international_organization_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(e), flush language
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: payments of wages for service performed in the employ of an international organization
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: pursuant to a transfer to which the provisions of section 3121(y) are applicable
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/y#transferred_federal_employee_international_organization_service_constitutes_employment
            output: transferred_federal_employee_international_organization_service_constitutes_employment
            hash: sha256:6a75fb832688d9d8a6c78d2c9c88b7b8a75bc059893339cf7b8b127e14847e25
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_payment_of_wages_for_service_performed_in_employ_of_international_organization
        and transferred_federal_employee_international_organization_service_constitutes_employment

subsection_a_collection_rule_not_applicable_to_transferred_employee_international_organization_wage_payment

Derived

source: 26 USC 3102(e)(1)

- name: >-
    subsection_a_collection_rule_not_applicable_to_transferred_employee_international_organization_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: subsection (a) shall not apply
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3102/e#transferred_federal_employee_international_organization_wage_payment
            output: transferred_federal_employee_international_organization_wage_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: transferred_federal_employee_international_organization_wage_payment

employee_pays_section_3101_tax_on_transferred_employee_international_organization_wage_payment

Derived

source: 26 USC 3102(e)(3)

- name: employee_pays_section_3101_tax_on_transferred_employee_international_organization_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: the tax imposed by section 3101 on such payments shall be paid by the employee
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3102/e#transferred_federal_employee_international_organization_wage_payment
            output: transferred_federal_employee_international_organization_wage_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: transferred_federal_employee_international_organization_wage_payment

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3101inferredUS Federal › Statutes › Title 26 › § 3101