us/statute/26/3121/h/5

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a corporation organized under the laws of the United States or of any State.

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statutes/26/3121/h.yaml

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Rules

partnership_resident_partner_fraction_threshold

Parameter

source: 26 USC 3121(h)(3)

- name: partnership_resident_partner_fraction_threshold
  kind: parameter
  dtype: Rate
  period: Year
  source: 26 USC 3121(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: two-thirds or more of the partners are residents of the United States
  versions:
    - effective_from: '1990-01-01'
      formula: 2 / 3

american_employer

Derived

source: 26 USC 3121(h)

- name: american_employer
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(h)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the term “American employer” means an employer which is— (1) the United States or any
              instrumentality thereof
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: an individual who is a resident of the United States
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              a partnership, if two-thirds or more of the partners are residents of the United
              States
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: a trust, if all of the trustees are residents of the United States
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: a corporation organized under the laws of the United States or of any State
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/h#partnership_resident_partner_fraction_threshold
            output: partnership_resident_partner_fraction_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_is_united_states_or_instrumentality_thereof
        or individual_employer_is_resident_of_united_states
        or (
          employer_is_partnership
          and partnership_partners_resident_of_united_states_fraction >= partnership_resident_partner_fraction_threshold
        )
        or (
          employer_is_trust
          and all_trustees_are_residents_of_united_states
        )
        or corporation_employer_organized_under_laws_of_united_states_or_state