us/statute/26/3121/b/21

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domestic service in a private home of the employer which—

(A) is performed in any year by an individual under the age of 18 during any portion of such year; and

(B) is not the principal occupation of such employee; or

in view

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Encodings · 1

minor_domestic_private_home_service_not_principal_occupation_excluded_from_employment26 USC § 3121 (b)(21) (b) · derived

26 USC 3121(b)(21)

name: >-
  minor_domestic_private_home_service_not_principal_occupation_excluded_from_employment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3121(b)(21)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: domestic service in a private home of the employer
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            is performed in any year by an individual under the age of 18 during
            any portion of such year
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: is not the principal occupation of such employee
versions:
  - effective_from: '1990-01-01'
    formula: |-
      domestic_service_in_private_home_of_employer
      and individual_under_age_18_during_any_portion_of_year
      and service_not_principal_occupation_of_employee

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statutes/26/3121/b/21.yaml

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minor_domestic_private_home_service_not_principal_occupation_excluded_from_employment

Derived(b) in text ↖

source: 26 USC 3121(b)(21)

- name: minor_domestic_private_home_service_not_principal_occupation_excluded_from_employment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(b)(21)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: domestic service in a private home of the employer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              is performed in any year by an individual under the age of 18 during any portion of
              such year
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: is not the principal occupation of such employee
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        domestic_service_in_private_home_of_employer
        and individual_under_age_18_during_any_portion_of_year
        and service_not_principal_occupation_of_employee