us/statute/26/3121/b/14

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us/statute/26/3121/b/14 · Axiom

1 rule

(A) service performed by an individual under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

(B) service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;

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Encodings · 1

newspaper_delivery_or_sales_service_excluded_from_employment26 USC § 3121 (b)(14) · derived

26 USC 3121(b)(14)

name: newspaper_delivery_or_sales_service_excluded_from_employment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3121(b)(14)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: service performed by an individual under the age of 18
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: in the delivery or distribution of newspapers or shopping news
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            not including delivery or distribution to any point for subsequent
            delivery or distribution
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            service performed by an individual in, and at the time of, the sale
            of newspapers or magazines to ultimate consumers
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            under an arrangement under which the newspapers or magazines are to
            be sold by him at a fixed price
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            his compensation being based on the retention of the excess of such
            price over the amount at which the newspapers or magazines are
            charged to him
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            whether or not he is guaranteed a minimum amount of compensation for
            such service, or is entitled to be credited with the unsold
            newspapers or magazines turned back
versions:
  - effective_from: '1990-01-01'
    formula: |-
      (
        individual_under_age_18
        and service_performed_in_delivery_or_distribution_of_newspapers_or_shopping_news
        and not delivery_or_distribution_to_point_for_subsequent_delivery_or_distribution
      )
      or (
        service_performed_in_and_at_time_of_sale_of_newspapers_or_magazines
        and newspapers_or_magazines_sold_to_ultimate_consumers
        and arrangement_newspapers_or_magazines_sold_by_individual_at_fixed_price
        and individual_compensation_based_on_retention_of_excess_of_fixed_price_over_amount_charged_to_individual
      )

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statutes/26/3121/b/14.yaml

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Rules

newspaper_delivery_or_sales_service_excluded_from_employment

Derived

source: 26 USC 3121(b)(14)

- name: newspaper_delivery_or_sales_service_excluded_from_employment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(b)(14)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: service performed by an individual under the age of 18
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: in the delivery or distribution of newspapers or shopping news
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              not including delivery or distribution to any point for subsequent delivery or
              distribution
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              service performed by an individual in, and at the time of, the sale of newspapers or
              magazines to ultimate consumers
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              under an arrangement under which the newspapers or magazines are to be sold by him at
              a fixed price
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              his compensation being based on the retention of the excess of such price over the
              amount at which the newspapers or magazines are charged to him
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              whether or not he is guaranteed a minimum amount of compensation for such service, or
              is entitled to be credited with the unsold newspapers or magazines turned back
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (
          individual_under_age_18
          and service_performed_in_delivery_or_distribution_of_newspapers_or_shopping_news
          and not delivery_or_distribution_to_point_for_subsequent_delivery_or_distribution
        )
        or (
          service_performed_in_and_at_time_of_sale_of_newspapers_or_magazines
          and newspapers_or_magazines_sold_to_ultimate_consumers
          and arrangement_newspapers_or_magazines_sold_by_individual_at_fixed_price
          and individual_compensation_based_on_retention_of_excess_of_fixed_price_over_amount_charged_to_individual
        )