us/statute/26/3121/b/9

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service performed by an individual as an employee or employee representative as defined in section 3231;

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employee_or_employee_representative_service_excluded_from_employment26 USC § 3121 (b)(9) · derived

26 USC 3121(b)(9)

name: employee_or_employee_representative_service_excluded_from_employment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3121(b)(9)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: service performed by an individual as an employee
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: or employee representative as defined in section 3231
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3231/b#employee
          output: employee
          hash: >-
            sha256:c7e0e40d664459a017b924d9e906e8a4dec67854705ff5a037387091825a7294
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3231/c#employee_representative
          output: employee_representative
          hash: >-
            sha256:2b3eb2633ca607d93fd378c954f5368727413ace120fb336481376f949da127d
versions:
  - effective_from: '1990-01-01'
    formula: |-
      employee
      or employee_representative

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statutes/26/3121/b/9.yaml

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employee_or_employee_representative_service_excluded_from_employment

Derived

source: 26 USC 3121(b)(9)

- name: employee_or_employee_representative_service_excluded_from_employment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(b)(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: service performed by an individual as an employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: or employee representative as defined in section 3231
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/b#employee
            output: employee
            hash: sha256:c7e0e40d664459a017b924d9e906e8a4dec67854705ff5a037387091825a7294
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/c#employee_representative
            output: employee_representative
            hash: sha256:2b3eb2633ca607d93fd378c954f5368727413ace120fb336481376f949da127d
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employee
        or employee_representative

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3231inferredUS Federal › Statutes › Title 26 › § 3231