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Cross reference

Official source

For relief from taxes in cases covered by certain international agreements, see sections 3101(c) and 3111(c).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3121/z.yaml

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Rules

controlled_group_ownership_percentage_threshold

Parameter

source: 26 USC 3121(z)(2)(B)(i)

- name: controlled_group_ownership_percentage_threshold
  kind: parameter
  dtype: Rate
  period: Year
  source: 26 USC 3121(z)(2)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: “more than 50 percent” shall be substituted for “at least 80 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: '0.50'

paragraph_1_inapplicable_for_subsection_l_agreement_services

Derived

source: 26 USC 3121(z)(4)(A)

- name: paragraph_1_inapplicable_for_subsection_l_agreement_services
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(z)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              Paragraph (1) shall not apply to any services which are covered by an agreement under
              subsection (l).
  versions:
    - effective_from: '1990-01-01'
      formula: services_are_covered_by_agreement_under_subsection_l

paragraph_1_inapplicable_for_equivalent_foreign_taxation

Derived

source: 26 USC 3121(z)(4)(B)

- name: paragraph_1_inapplicable_for_equivalent_foreign_taxation
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(z)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              remuneration paid by such employer for such services is subject to a tax imposed by a
              foreign country which is substantially equivalent
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: if the employer establishes to the satisfaction of the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_establishes_to_satisfaction_of_secretary
        and remuneration_for_services_subject_to_substantially_equivalent_foreign_country_tax

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3101 (c)inferredUS Federal › Statutes › Title 26 › § 3101 › (c)

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us/statute/26/3121/z/5 — Cross reference · Axiom

Cross reference

Official source

For relief from taxes in cases covered by certain international agreements, see sections 3101(c) and 3111(c).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3121/z.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3121/z; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

controlled_group_ownership_percentage_threshold

Parameter

source: 26 USC 3121(z)(2)(B)(i)

- name: controlled_group_ownership_percentage_threshold
  kind: parameter
  dtype: Rate
  period: Year
  source: 26 USC 3121(z)(2)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: “more than 50 percent” shall be substituted for “at least 80 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: '0.50'

paragraph_1_inapplicable_for_subsection_l_agreement_services

Derived

source: 26 USC 3121(z)(4)(A)

- name: paragraph_1_inapplicable_for_subsection_l_agreement_services
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(z)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              Paragraph (1) shall not apply to any services which are covered by an agreement under
              subsection (l).
  versions:
    - effective_from: '1990-01-01'
      formula: services_are_covered_by_agreement_under_subsection_l

paragraph_1_inapplicable_for_equivalent_foreign_taxation

Derived

source: 26 USC 3121(z)(4)(B)

- name: paragraph_1_inapplicable_for_equivalent_foreign_taxation
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(z)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              remuneration paid by such employer for such services is subject to a tax imposed by a
              foreign country which is substantially equivalent
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: if the employer establishes to the satisfaction of the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_establishes_to_satisfaction_of_secretary
        and remuneration_for_services_subject_to_substantially_equivalent_foreign_country_tax

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3101 (c)inferredUS Federal › Statutes › Title 26 › § 3101 › (c)