us/statute/26/3121/a/22

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4 rules

remuneration on account of—

(A) a transfer of a share of stock to any individual pursuant to an exercise of an incentive stock option (as defined in section 422(b)) or under an employee stock purchase plan (as defined in section 423(b)), or

(B) any disposition by the individual of such stock; or

in view

Whole section

Encodings · 4

stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies26 USC § 3121 (a)(22) · derived

26 USC 3121(a)(22)(A)

name: stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3121(a)(22)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            remuneration on account of— (A) a transfer of a share of stock to
            any individual
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            pursuant to an exercise of an incentive stock option (as defined in
            section 422(b))
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            or under an employee stock purchase plan (as defined in section
            423(b))
versions:
  - effective_from: '1990-01-01'
    formula: >-
      remuneration_on_account_of_transfer_of_share_of_stock_to_individual

      and
      (share_transfer_pursuant_to_exercise_of_incentive_stock_option_as_defined_in_section_422_b
      or
      share_transfer_under_employee_stock_purchase_plan_as_defined_in_section_423_b)

open in graph ↗

stock_disposition_remuneration_exclusion_applies26 USC § 3121 (a)(22) · derived

26 USC 3121(a)(22)(B)

name: stock_disposition_remuneration_exclusion_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3121(a)(22)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: remuneration on account of—
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: (B) any disposition by the individual of such stock
versions:
  - effective_from: '1990-01-01'
    formula: >-
      remuneration_on_account_of_disposition_by_individual_of_stock_described_in_subparagraph_A

open in graph ↗

stock_option_transfer_or_disposition_remuneration_exclusion_applies26 USC § 3121 (a)(22) · derived

26 USC 3121(a)(22)

name: stock_option_transfer_or_disposition_remuneration_exclusion_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3121(a)(22)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            remuneration on account of— (A) a transfer of a share of stock to
            any individual pursuant to an exercise of an incentive stock option
            (as defined in section 422(b)) or under an employee stock purchase
            plan (as defined in section 423(b)), or (B) any disposition by the
            individual of such stock
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/a/22#stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
          output: >-
            stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/a/22#stock_disposition_remuneration_exclusion_applies
          output: stock_disposition_remuneration_exclusion_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies

      or stock_disposition_remuneration_exclusion_applies

open in graph ↗

stock_option_transfer_or_disposition_remuneration_excluded_from_wages26 USC § 3121 (a)(22) · derived

26 USC 3121(a)(22)

name: stock_option_transfer_or_disposition_remuneration_excluded_from_wages
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3121(a)(22)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            remuneration on account of— (A) a transfer of a share of stock to
            any individual pursuant to an exercise of an incentive stock option
            (as defined in section 422(b)) or under an employee stock purchase
            plan (as defined in section 423(b)), or (B) any disposition by the
            individual of such stock
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/a/22#stock_option_transfer_or_disposition_remuneration_exclusion_applies
          output: stock_option_transfer_or_disposition_remuneration_exclusion_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if stock_option_transfer_or_disposition_remuneration_exclusion_applies:
      remuneration_amount else: 0

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▸rulespec code

Shown source

statutes/26/3121/a/22.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies

Derived

source: 26 USC 3121(a)(22)(A)

- name: stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(a)(22)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: remuneration on account of— (A) a transfer of a share of stock to any individual
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: pursuant to an exercise of an incentive stock option (as defined in section 422(b))
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: or under an employee stock purchase plan (as defined in section 423(b))
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        remuneration_on_account_of_transfer_of_share_of_stock_to_individual

        and
        (share_transfer_pursuant_to_exercise_of_incentive_stock_option_as_defined_in_section_422_b
        or share_transfer_under_employee_stock_purchase_plan_as_defined_in_section_423_b)

stock_disposition_remuneration_exclusion_applies

Derived

source: 26 USC 3121(a)(22)(B)

- name: stock_disposition_remuneration_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(a)(22)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: remuneration on account of—
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: (B) any disposition by the individual of such stock
  versions:
    - effective_from: '1990-01-01'
      formula: remuneration_on_account_of_disposition_by_individual_of_stock_described_in_subparagraph_A

stock_option_transfer_or_disposition_remuneration_exclusion_applies

Derived

source: 26 USC 3121(a)(22)

- name: stock_option_transfer_or_disposition_remuneration_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(a)(22)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              remuneration on account of— (A) a transfer of a share of stock to any individual
              pursuant to an exercise of an incentive stock option (as defined in section 422(b)) or
              under an employee stock purchase plan (as defined in section 423(b)), or (B) any
              disposition by the individual of such stock
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/a/22#stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
            output: stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/a/22#stock_disposition_remuneration_exclusion_applies
            output: stock_disposition_remuneration_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
        or stock_disposition_remuneration_exclusion_applies

stock_option_transfer_or_disposition_remuneration_excluded_from_wages

Derived

source: 26 USC 3121(a)(22)

- name: stock_option_transfer_or_disposition_remuneration_excluded_from_wages
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3121(a)(22)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              remuneration on account of— (A) a transfer of a share of stock to any individual
              pursuant to an exercise of an incentive stock option (as defined in section 422(b)) or
              under an employee stock purchase plan (as defined in section 423(b)), or (B) any
              disposition by the individual of such stock
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/a/22#stock_option_transfer_or_disposition_remuneration_exclusion_applies
            output: stock_option_transfer_or_disposition_remuneration_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if stock_option_transfer_or_disposition_remuneration_exclusion_applies: remuneration_amount
        else: 0

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 422 (b)inferredUS Federal › Statutes › Title 26 › § 422 › (b)
26 USC § 423 (b)inferredUS Federal › Statutes › Title 26 › § 423 › (b)

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us/statute/26/3121/a/22 · Axiom

4 rules

Official source

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remuneration on account of—

(B) any disposition by the individual of such stock; or

in view

Whole section

Encodings · 4

stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies26 USC § 3121 (a)(22) · derived

26 USC 3121(a)(22)(A)

name: stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3121(a)(22)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            remuneration on account of— (A) a transfer of a share of stock to
            any individual
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            pursuant to an exercise of an incentive stock option (as defined in
            section 422(b))
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            or under an employee stock purchase plan (as defined in section
            423(b))
versions:
  - effective_from: '1990-01-01'
    formula: >-
      remuneration_on_account_of_transfer_of_share_of_stock_to_individual

      and
      (share_transfer_pursuant_to_exercise_of_incentive_stock_option_as_defined_in_section_422_b
      or
      share_transfer_under_employee_stock_purchase_plan_as_defined_in_section_423_b)

open in graph ↗

stock_disposition_remuneration_exclusion_applies26 USC § 3121 (a)(22) · derived

26 USC 3121(a)(22)(B)

name: stock_disposition_remuneration_exclusion_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3121(a)(22)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: remuneration on account of—
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: (B) any disposition by the individual of such stock
versions:
  - effective_from: '1990-01-01'
    formula: >-
      remuneration_on_account_of_disposition_by_individual_of_stock_described_in_subparagraph_A

open in graph ↗

stock_option_transfer_or_disposition_remuneration_exclusion_applies26 USC § 3121 (a)(22) · derived

26 USC 3121(a)(22)

name: stock_option_transfer_or_disposition_remuneration_exclusion_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3121(a)(22)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            remuneration on account of— (A) a transfer of a share of stock to
            any individual pursuant to an exercise of an incentive stock option
            (as defined in section 422(b)) or under an employee stock purchase
            plan (as defined in section 423(b)), or (B) any disposition by the
            individual of such stock
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/a/22#stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
          output: >-
            stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/a/22#stock_disposition_remuneration_exclusion_applies
          output: stock_disposition_remuneration_exclusion_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies

      or stock_disposition_remuneration_exclusion_applies

open in graph ↗

stock_option_transfer_or_disposition_remuneration_excluded_from_wages26 USC § 3121 (a)(22) · derived

26 USC 3121(a)(22)

name: stock_option_transfer_or_disposition_remuneration_excluded_from_wages
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3121(a)(22)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            remuneration on account of— (A) a transfer of a share of stock to
            any individual pursuant to an exercise of an incentive stock option
            (as defined in section 422(b)) or under an employee stock purchase
            plan (as defined in section 423(b)), or (B) any disposition by the
            individual of such stock
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/a/22#stock_option_transfer_or_disposition_remuneration_exclusion_applies
          output: stock_option_transfer_or_disposition_remuneration_exclusion_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if stock_option_transfer_or_disposition_remuneration_exclusion_applies:
      remuneration_amount else: 0

open in graph ↗

▸rulespec code

Shown source

statutes/26/3121/a/22.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies

Derived

source: 26 USC 3121(a)(22)(A)

- name: stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(a)(22)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: remuneration on account of— (A) a transfer of a share of stock to any individual
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: pursuant to an exercise of an incentive stock option (as defined in section 422(b))
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: or under an employee stock purchase plan (as defined in section 423(b))
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        remuneration_on_account_of_transfer_of_share_of_stock_to_individual

        and
        (share_transfer_pursuant_to_exercise_of_incentive_stock_option_as_defined_in_section_422_b
        or share_transfer_under_employee_stock_purchase_plan_as_defined_in_section_423_b)

stock_disposition_remuneration_exclusion_applies

Derived

source: 26 USC 3121(a)(22)(B)

- name: stock_disposition_remuneration_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(a)(22)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: remuneration on account of—
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: (B) any disposition by the individual of such stock
  versions:
    - effective_from: '1990-01-01'
      formula: remuneration_on_account_of_disposition_by_individual_of_stock_described_in_subparagraph_A

stock_option_transfer_or_disposition_remuneration_exclusion_applies

Derived

source: 26 USC 3121(a)(22)

- name: stock_option_transfer_or_disposition_remuneration_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(a)(22)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              remuneration on account of— (A) a transfer of a share of stock to any individual
              pursuant to an exercise of an incentive stock option (as defined in section 422(b)) or
              under an employee stock purchase plan (as defined in section 423(b)), or (B) any
              disposition by the individual of such stock
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/a/22#stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
            output: stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/a/22#stock_disposition_remuneration_exclusion_applies
            output: stock_disposition_remuneration_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        stock_option_or_purchase_plan_share_transfer_remuneration_exclusion_applies
        or stock_disposition_remuneration_exclusion_applies

stock_option_transfer_or_disposition_remuneration_excluded_from_wages

Derived

source: 26 USC 3121(a)(22)

- name: stock_option_transfer_or_disposition_remuneration_excluded_from_wages
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3121(a)(22)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              remuneration on account of— (A) a transfer of a share of stock to any individual
              pursuant to an exercise of an incentive stock option (as defined in section 422(b)) or
              under an employee stock purchase plan (as defined in section 423(b)), or (B) any
              disposition by the individual of such stock
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/a/22#stock_option_transfer_or_disposition_remuneration_exclusion_applies
            output: stock_option_transfer_or_disposition_remuneration_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if stock_option_transfer_or_disposition_remuneration_exclusion_applies: remuneration_amount
        else: 0

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 422 (b)inferredUS Federal › Statutes › Title 26 › § 422 › (b)
26 USC § 423 (b)inferredUS Federal › Statutes › Title 26 › § 423 › (b)