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Collection of amounts not withheld

2 rules

To the extent that the amount of any tax imposed by section 3101(b)(2) is not collected by the employer, such tax shall be paid by the employee.

in view

Whole section

Encodings · 2

employee_uncollected_additional_medicare_tax_liability26 USC § 3102 (f)(2) (f) · derived

26 USC 3102(f)(2)

name: employee_uncollected_additional_medicare_tax_liability
kind: derived
entity: Person
dtype: Money
unit: USD
period: Year
source: 26 USC 3102(f)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            amount of any tax imposed by section 3101(b)(2) is not collected by
            the employer
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: such tax shall be paid by the employee
versions:
  - effective_from: '2013-01-01'
    formula: >-
      max(0,
      additional_medicare_tax_imposed_by_section_3101_b_2_not_collected_by_employer)

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employee_must_pay_uncollected_additional_medicare_tax26 USC § 3102 (f)(2) (f) · derived

26 USC 3102(f)(2)

name: employee_must_pay_uncollected_additional_medicare_tax
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3102(f)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            To the extent that the amount of any tax imposed by section
            3101(b)(2) is not collected by the employer
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: such tax shall be paid by the employee
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3102/f/2#employee_uncollected_additional_medicare_tax_liability
          output: employee_uncollected_additional_medicare_tax_liability
          hash: sha256:local
versions:
  - effective_from: '2013-01-01'
    formula: employee_uncollected_additional_medicare_tax_liability > 0

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▸rulespec code

Shown source

statutes/26/3102/f/2.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

employee_uncollected_additional_medicare_tax_liability

Derived(f) in text ↖

source: 26 USC 3102(f)(2)

- name: employee_uncollected_additional_medicare_tax_liability
  kind: derived
  entity: Person
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3102(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: amount of any tax imposed by section 3101(b)(2) is not collected by the employer
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: such tax shall be paid by the employee
  versions:
    - effective_from: '2013-01-01'
      formula: max(0, additional_medicare_tax_imposed_by_section_3101_b_2_not_collected_by_employer)

employee_must_pay_uncollected_additional_medicare_tax

Derived(f) in text ↖

source: 26 USC 3102(f)(2)

- name: employee_must_pay_uncollected_additional_medicare_tax
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3102(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: >-
              To the extent that the amount of any tax imposed by section 3101(b)(2) is not
              collected by the employer
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: such tax shall be paid by the employee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3102/f/2#employee_uncollected_additional_medicare_tax_liability
            output: employee_uncollected_additional_medicare_tax_liability
            hash: sha256:local
  versions:
    - effective_from: '2013-01-01'
      formula: employee_uncollected_additional_medicare_tax_liability > 0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3101 (b)(2)inferredUS Federal › Statutes › Title 26 › § 3101 › (b)(2)

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us/statute/26/3102/f/2 — Collection of amounts not withheld · Axiom

Collection of amounts not withheld

2 rules

Official source

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To the extent that the amount of any tax imposed by section 3101(b)(2) is not collected by the employer, such tax shall be paid by the employee.

in view

Whole section

Encodings · 2

employee_uncollected_additional_medicare_tax_liability26 USC § 3102 (f)(2) (f) · derived

26 USC 3102(f)(2)

name: employee_uncollected_additional_medicare_tax_liability
kind: derived
entity: Person
dtype: Money
unit: USD
period: Year
source: 26 USC 3102(f)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            amount of any tax imposed by section 3101(b)(2) is not collected by
            the employer
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: such tax shall be paid by the employee
versions:
  - effective_from: '2013-01-01'
    formula: >-
      max(0,
      additional_medicare_tax_imposed_by_section_3101_b_2_not_collected_by_employer)

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employee_must_pay_uncollected_additional_medicare_tax26 USC § 3102 (f)(2) (f) · derived

26 USC 3102(f)(2)

name: employee_must_pay_uncollected_additional_medicare_tax
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3102(f)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            To the extent that the amount of any tax imposed by section
            3101(b)(2) is not collected by the employer
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: such tax shall be paid by the employee
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3102/f/2#employee_uncollected_additional_medicare_tax_liability
          output: employee_uncollected_additional_medicare_tax_liability
          hash: sha256:local
versions:
  - effective_from: '2013-01-01'
    formula: employee_uncollected_additional_medicare_tax_liability > 0

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▸rulespec code

Shown source

statutes/26/3102/f/2.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

employee_uncollected_additional_medicare_tax_liability

Derived(f) in text ↖

source: 26 USC 3102(f)(2)

- name: employee_uncollected_additional_medicare_tax_liability
  kind: derived
  entity: Person
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3102(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: amount of any tax imposed by section 3101(b)(2) is not collected by the employer
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: such tax shall be paid by the employee
  versions:
    - effective_from: '2013-01-01'
      formula: max(0, additional_medicare_tax_imposed_by_section_3101_b_2_not_collected_by_employer)

employee_must_pay_uncollected_additional_medicare_tax

Derived(f) in text ↖

source: 26 USC 3102(f)(2)

- name: employee_must_pay_uncollected_additional_medicare_tax
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3102(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: >-
              To the extent that the amount of any tax imposed by section 3101(b)(2) is not
              collected by the employer
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: such tax shall be paid by the employee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3102/f/2#employee_uncollected_additional_medicare_tax_liability
            output: employee_uncollected_additional_medicare_tax_liability
            hash: sha256:local
  versions:
    - effective_from: '2013-01-01'
      formula: employee_uncollected_additional_medicare_tax_liability > 0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3101 (b)(2)inferredUS Federal › Statutes › Title 26 › § 3101 › (b)(2)