us/statute/26/3121/b/22

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service performed by members of Indian tribal councils as tribal council members in the employ of an Indian tribal government, except that this paragraph shall not apply in the case of service included under an agreement under section 218A of the Social Security Act.

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statutes/26/3121/b.yaml

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Rules

employment_inclusion_without_exceptions

Derived

source: 26 USC 3121(b)

- name: employment_inclusion_without_exceptions
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the term “employment” means any service, of whatever nature, performed ... by an
              employee for the person employing him
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: within the United States
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              on or in connection with an American vessel or American aircraft under a contract of
              service which is entered into within the United States
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              outside the United States by a citizen or resident of the United States as an employee
              for an American employer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              designated as employment or recognized as equivalent to employment under an agreement
              entered into under section 233 of the Social Security Act
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
          service_performed_by_employee_for_person_employing_employee
          and (
            service_performed_within_united_states
            or (
              service_performed_on_or_in_connection_with_american_vessel_or_aircraft
              and (
                contract_of_service_entered_into_within_united_states
                or vessel_or_aircraft_touches_at_port_in_united_states_during_contract_performance_while_employee_employed_on_vessel_or_aircraft
              )
              and employee_employed_on_and_in_connection_with_vessel_or_aircraft_when_outside_united_states
            )
            or (
              service_performed_outside_united_states_by_citizen_or_resident_of_united_states
              and employee_for_american_employer
            )
          )
        )

        or
        service_designated_as_employment_or_recognized_as_equivalent_under_social_security_act_section_233_agreement

indian_tribal_council_member_service_excluded_from_employment

Derived

source: 26 USC 3121(b)(22)

- name: indian_tribal_council_member_service_excluded_from_employment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(b)(22)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              service performed by members of Indian tribal councils as tribal council members in
              the employ of an Indian tribal government
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              except that this paragraph shall not apply in the case of service included under an
              agreement under section 218A of the Social Security Act
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_by_member_of_indian_tribal_council_as_tribal_council_member_in_employ_of_indian_tribal_government

        and not service_included_under_agreement_under_section_218A_of_social_security_act

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us/statute/26/3121/b/22 · Axiom

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statutes/26/3121/b.yaml

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Rules

employment_inclusion_without_exceptions

Derived

source: 26 USC 3121(b)

- name: employment_inclusion_without_exceptions
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the term “employment” means any service, of whatever nature, performed ... by an
              employee for the person employing him
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: within the United States
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              on or in connection with an American vessel or American aircraft under a contract of
              service which is entered into within the United States
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              outside the United States by a citizen or resident of the United States as an employee
              for an American employer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              designated as employment or recognized as equivalent to employment under an agreement
              entered into under section 233 of the Social Security Act
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
          service_performed_by_employee_for_person_employing_employee
          and (
            service_performed_within_united_states
            or (
              service_performed_on_or_in_connection_with_american_vessel_or_aircraft
              and (
                contract_of_service_entered_into_within_united_states
                or vessel_or_aircraft_touches_at_port_in_united_states_during_contract_performance_while_employee_employed_on_vessel_or_aircraft
              )
              and employee_employed_on_and_in_connection_with_vessel_or_aircraft_when_outside_united_states
            )
            or (
              service_performed_outside_united_states_by_citizen_or_resident_of_united_states
              and employee_for_american_employer
            )
          )
        )

        or
        service_designated_as_employment_or_recognized_as_equivalent_under_social_security_act_section_233_agreement

indian_tribal_council_member_service_excluded_from_employment

Derived

source: 26 USC 3121(b)(22)

- name: indian_tribal_council_member_service_excluded_from_employment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(b)(22)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              service performed by members of Indian tribal councils as tribal council members in
              the employ of an Indian tribal government
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              except that this paragraph shall not apply in the case of service included under an
              agreement under section 218A of the Social Security Act
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_by_member_of_indian_tribal_council_as_tribal_council_member_in_employ_of_indian_tribal_government

        and not service_included_under_agreement_under_section_218A_of_social_security_act