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Concurrent employment by two or more employers

3 rules

For purposes of sections 3102, 3111, and 3121(a)(1), if two or more related corporations concurrently employ the same individual and compensate such individual through a common paymaster which is one of such corporations, each such corporation shall be considered to have paid as remuneration to such individual only the amounts actually disbursed by it to such individual and shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by another of such corporations.

in view

Whole section

Encodings · 3

common_paymaster_concurrent_employment_rule_applies26 USC § 3121 (s) · derived

26 USC 3121(s)

name: common_paymaster_concurrent_employment_rule_applies
kind: derived
entity: Corporation
dtype: Judgment
period: Year
source: 26 USC 3121(s)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            if two or more related corporations concurrently employ the same
            individual and compensate such individual through a common paymaster
            which is one of such corporations
versions:
  - effective_from: '1990-01-01'
    formula: |-
      two_or_more_related_corporations
      and related_corporations_concurrently_employ_same_individual
      and related_corporations_compensate_individual_through_common_paymaster
      and common_paymaster_is_one_of_such_corporations

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remuneration_considered_paid_by_corporation_under_common_paymaster_rule26 USC § 3121 (s) · derived

26 USC 3121(s)

name: remuneration_considered_paid_by_corporation_under_common_paymaster_rule
kind: derived
entity: Corporation
dtype: Money
period: Year
source: 26 USC 3121(s)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            each such corporation shall be considered to have paid as
            remuneration to such individual only the amounts actually disbursed
            by it to such individual
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/s#common_paymaster_concurrent_employment_rule_applies
          output: common_paymaster_concurrent_employment_rule_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if common_paymaster_concurrent_employment_rule_applies:
      amount_actually_disbursed_by_corporation_to_individual else: 0

open in graph ↗

remuneration_not_considered_paid_by_corporation_under_common_paymaster_rule26 USC § 3121 (s) · derived

26 USC 3121(s)

name: remuneration_not_considered_paid_by_corporation_under_common_paymaster_rule
kind: derived
entity: Corporation
dtype: Money
period: Year
source: 26 USC 3121(s)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            shall not be considered to have paid as remuneration to such
            individual amounts actually disbursed to such individual by another
            of such corporations
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/s#common_paymaster_concurrent_employment_rule_applies
          output: common_paymaster_concurrent_employment_rule_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if common_paymaster_concurrent_employment_rule_applies:
      amount_actually_disbursed_to_individual_by_another_related_corporation
      else: 0

open in graph ↗

▸rulespec code

Shown source

statutes/26/3121/s.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

common_paymaster_concurrent_employment_rule_applies

Derived

source: 26 USC 3121(s)

- name: common_paymaster_concurrent_employment_rule_applies
  kind: derived
  entity: Corporation
  dtype: Judgment
  period: Year
  source: 26 USC 3121(s)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              if two or more related corporations concurrently employ the same individual and
              compensate such individual through a common paymaster which is one of such
              corporations
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        two_or_more_related_corporations
        and related_corporations_concurrently_employ_same_individual
        and related_corporations_compensate_individual_through_common_paymaster
        and common_paymaster_is_one_of_such_corporations

remuneration_considered_paid_by_corporation_under_common_paymaster_rule

Derived

source: 26 USC 3121(s)

- name: remuneration_considered_paid_by_corporation_under_common_paymaster_rule
  kind: derived
  entity: Corporation
  dtype: Money
  period: Year
  source: 26 USC 3121(s)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              each such corporation shall be considered to have paid as remuneration to such
              individual only the amounts actually disbursed by it to such individual
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/s#common_paymaster_concurrent_employment_rule_applies
            output: common_paymaster_concurrent_employment_rule_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if common_paymaster_concurrent_employment_rule_applies:
        amount_actually_disbursed_by_corporation_to_individual else: 0

remuneration_not_considered_paid_by_corporation_under_common_paymaster_rule

Derived

source: 26 USC 3121(s)

- name: remuneration_not_considered_paid_by_corporation_under_common_paymaster_rule
  kind: derived
  entity: Corporation
  dtype: Money
  period: Year
  source: 26 USC 3121(s)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not be considered to have paid as remuneration to such individual amounts
              actually disbursed to such individual by another of such corporations
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/s#common_paymaster_concurrent_employment_rule_applies
            output: common_paymaster_concurrent_employment_rule_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if common_paymaster_concurrent_employment_rule_applies:
        amount_actually_disbursed_to_individual_by_another_related_corporation else: 0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3102inferredUS Federal › Statutes › Title 26 › § 3102

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us/statute/26/3121/s — Concurrent employment by two or more employers · Axiom

Concurrent employment by two or more employers

3 rules

Official source

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in view

Whole section

Encodings · 3

common_paymaster_concurrent_employment_rule_applies26 USC § 3121 (s) · derived

26 USC 3121(s)

name: common_paymaster_concurrent_employment_rule_applies
kind: derived
entity: Corporation
dtype: Judgment
period: Year
source: 26 USC 3121(s)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            if two or more related corporations concurrently employ the same
            individual and compensate such individual through a common paymaster
            which is one of such corporations
versions:
  - effective_from: '1990-01-01'
    formula: |-
      two_or_more_related_corporations
      and related_corporations_concurrently_employ_same_individual
      and related_corporations_compensate_individual_through_common_paymaster
      and common_paymaster_is_one_of_such_corporations

open in graph ↗

remuneration_considered_paid_by_corporation_under_common_paymaster_rule26 USC § 3121 (s) · derived

26 USC 3121(s)

name: remuneration_considered_paid_by_corporation_under_common_paymaster_rule
kind: derived
entity: Corporation
dtype: Money
period: Year
source: 26 USC 3121(s)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            each such corporation shall be considered to have paid as
            remuneration to such individual only the amounts actually disbursed
            by it to such individual
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/s#common_paymaster_concurrent_employment_rule_applies
          output: common_paymaster_concurrent_employment_rule_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if common_paymaster_concurrent_employment_rule_applies:
      amount_actually_disbursed_by_corporation_to_individual else: 0

open in graph ↗

remuneration_not_considered_paid_by_corporation_under_common_paymaster_rule26 USC § 3121 (s) · derived

26 USC 3121(s)

name: remuneration_not_considered_paid_by_corporation_under_common_paymaster_rule
kind: derived
entity: Corporation
dtype: Money
period: Year
source: 26 USC 3121(s)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            shall not be considered to have paid as remuneration to such
            individual amounts actually disbursed to such individual by another
            of such corporations
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/s#common_paymaster_concurrent_employment_rule_applies
          output: common_paymaster_concurrent_employment_rule_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if common_paymaster_concurrent_employment_rule_applies:
      amount_actually_disbursed_to_individual_by_another_related_corporation
      else: 0

open in graph ↗

▸rulespec code

Shown source

statutes/26/3121/s.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

common_paymaster_concurrent_employment_rule_applies

Derived

source: 26 USC 3121(s)

- name: common_paymaster_concurrent_employment_rule_applies
  kind: derived
  entity: Corporation
  dtype: Judgment
  period: Year
  source: 26 USC 3121(s)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              if two or more related corporations concurrently employ the same individual and
              compensate such individual through a common paymaster which is one of such
              corporations
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        two_or_more_related_corporations
        and related_corporations_concurrently_employ_same_individual
        and related_corporations_compensate_individual_through_common_paymaster
        and common_paymaster_is_one_of_such_corporations

remuneration_considered_paid_by_corporation_under_common_paymaster_rule

Derived

source: 26 USC 3121(s)

- name: remuneration_considered_paid_by_corporation_under_common_paymaster_rule
  kind: derived
  entity: Corporation
  dtype: Money
  period: Year
  source: 26 USC 3121(s)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              each such corporation shall be considered to have paid as remuneration to such
              individual only the amounts actually disbursed by it to such individual
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/s#common_paymaster_concurrent_employment_rule_applies
            output: common_paymaster_concurrent_employment_rule_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if common_paymaster_concurrent_employment_rule_applies:
        amount_actually_disbursed_by_corporation_to_individual else: 0

remuneration_not_considered_paid_by_corporation_under_common_paymaster_rule

Derived

source: 26 USC 3121(s)

- name: remuneration_not_considered_paid_by_corporation_under_common_paymaster_rule
  kind: derived
  entity: Corporation
  dtype: Money
  period: Year
  source: 26 USC 3121(s)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not be considered to have paid as remuneration to such individual amounts
              actually disbursed to such individual by another of such corporations
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/s#common_paymaster_concurrent_employment_rule_applies
            output: common_paymaster_concurrent_employment_rule_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if common_paymaster_concurrent_employment_rule_applies:
        amount_actually_disbursed_to_individual_by_another_related_corporation else: 0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3102inferredUS Federal › Statutes › Title 26 › § 3102