us/statute/26/3127/b/2

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the Commissioner of Social Security makes the findings (with respect to such sect or division) described in section 1402(g)(1)(C), (D), and (E), and

in view

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statutes/26/3127.yaml

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Rules

employer_application_meets_statutory_approval_prerequisites

Derived

source: 26 USC 3127(b)

- name: employer_application_meets_statutory_approval_prerequisites
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: shall be approved only if
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              contains or is accompanied by the evidence described in section 1402(g)(1)(A) and a
              waiver described in section 1402(g)(1)(B)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: the Commissioner of Social Security makes the findings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: no benefit or other payment referred to in section 1402(g)(1)(B) became payable
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_application_contains_required_section_1402_g_1_A_evidence

        and employer_application_contains_required_section_1402_g_1_B_waiver

        and commissioner_of_social_security_makes_required_section_1402_g_1_C_D_E_findings_for_sect

        and
        no_section_1402_g_1_B_benefit_or_payment_became_payable_to_employer_applicant_at_or_before_filing

employee_application_meets_statutory_approval_prerequisites

Derived

source: 26 USC 3127(b)

- name: employee_application_meets_statutory_approval_prerequisites
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: shall be approved only if
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              contains or is accompanied by the evidence described in section 1402(g)(1)(A) and a
              waiver described in section 1402(g)(1)(B)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: the Commissioner of Social Security makes the findings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: no benefit or other payment referred to in section 1402(g)(1)(B) became payable
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employee_application_contains_required_section_1402_g_1_A_evidence

        and employee_application_contains_required_section_1402_g_1_B_waiver

        and commissioner_of_social_security_makes_required_section_1402_g_1_C_D_E_findings_for_sect

        and
        no_section_1402_g_1_B_benefit_or_payment_became_payable_to_employee_applicant_at_or_before_filing

employer_meets_religious_exemption_requirements

Derived

source: 26 USC 3127(a)(1), 26 USC 3127(b)

- name: employer_meets_religious_exemption_requirements
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3127(a)(1), 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              an employer (or, if the employer is a partnership, each partner therein) is a member
              of a recognized religious sect or division
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: an adherent of established tenets or teachings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: has filed and had approved under subsection (b) an application
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employer_application_meets_statutory_approval_prerequisites
            output: employer_application_meets_statutory_approval_prerequisites
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_or_each_partner_is_member_of_recognized_religious_sect_or_division_described_in_section_1402_g_1

        and employer_or_each_partner_is_adherent_of_established_tenets_or_teachings_of_sect

        and employer_application_filed_and_approved_under_subsection_b

        and employer_application_meets_statutory_approval_prerequisites

employee_meets_religious_exemption_requirements

Derived

source: 26 USC 3127(a)(2), 26 USC 3127(b)

- name: employee_meets_religious_exemption_requirements
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3127(a)(2), 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: an employee of such employer who is also a member of such a religious sect or division
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: an adherent of its established tenets or teachings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: has filed and had approved under subsection (b) an identical application
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employee_application_meets_statutory_approval_prerequisites
            output: employee_application_meets_statutory_approval_prerequisites
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employee_is_member_of_same_recognized_religious_sect_or_division
        and employee_is_adherent_of_established_tenets_or_teachings_of_sect
        and employee_identical_application_filed_and_approved_under_subsection_b
        and employee_application_meets_statutory_approval_prerequisites

wages_paid_during_section_3127_effective_period

Derived

source: 26 USC 3127(c)

- name: wages_paid_during_section_3127_effective_period
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3127(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              commencing with the first day of the first calendar quarter, after the quarter in
              which such application is filed
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              ending with the last day of the calendar quarter preceding the first calendar quarter
              thereafter
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        wages_paid_on_or_after_commencement_calendar_quarter_described_in_subsection_c_1
        and wages_paid_before_ending_calendar_quarter_described_in_subsection_c_2

wages_exempt_from_section_3111_taxes_under_section_3127

Derived

source: 26 USC 3127(a), 26 USC 3127(c)

- name: wages_exempt_from_section_3111_taxes_under_section_3127
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3127(a), 26 USC 3127(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              such employer shall be exempt from the taxes imposed by section 3111 with respect to
              wages paid
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employer_meets_religious_exemption_requirements
            output: employer_meets_religious_exemption_requirements
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#wages_paid_during_section_3127_effective_period
            output: wages_paid_during_section_3127_effective_period
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employer_meets_religious_exemption_requirements and
        employee_meets_religious_exemption_requirements_for_wages_paid_by_employer and
        wages_paid_during_section_3127_effective_period: max(0, wages_paid_to_employee_by_employer)
        else: 0

wages_exempt_from_section_3101_taxes_under_section_3127

Derived

source: 26 USC 3127(a), 26 USC 3127(c)

- name: wages_exempt_from_section_3101_taxes_under_section_3127
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3127(a), 26 USC 3127(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              each such employee shall be exempt from the taxes imposed by section 3101 with respect
              to such wages paid to him by such employer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employee_meets_religious_exemption_requirements
            output: employee_meets_religious_exemption_requirements
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employer_meets_religious_exemption_requirements_for_employee_wages and
        employee_meets_religious_exemption_requirements and
        wages_paid_to_employee_by_employer_during_section_3127_effective_period: max(0,
        wages_paid_to_employee_by_employer) else: 0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 1402 (g)(1)(C)inferredUS Federal › Statutes › Title 26 › § 1402 › (g)(1)(C)

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us/statute/26/3127/b/2 · Axiom

Official source

the Commissioner of Social Security makes the findings (with respect to such sect or division) described in section 1402(g)(1)(C), (D), and (E), and

in view

Whole section

▸rulespec code

Shown source

statutes/26/3127.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3127; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

employer_application_meets_statutory_approval_prerequisites

Derived

source: 26 USC 3127(b)

- name: employer_application_meets_statutory_approval_prerequisites
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: shall be approved only if
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              contains or is accompanied by the evidence described in section 1402(g)(1)(A) and a
              waiver described in section 1402(g)(1)(B)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: the Commissioner of Social Security makes the findings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: no benefit or other payment referred to in section 1402(g)(1)(B) became payable
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_application_contains_required_section_1402_g_1_A_evidence

        and employer_application_contains_required_section_1402_g_1_B_waiver

        and commissioner_of_social_security_makes_required_section_1402_g_1_C_D_E_findings_for_sect

        and
        no_section_1402_g_1_B_benefit_or_payment_became_payable_to_employer_applicant_at_or_before_filing

employee_application_meets_statutory_approval_prerequisites

Derived

source: 26 USC 3127(b)

- name: employee_application_meets_statutory_approval_prerequisites
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: shall be approved only if
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              contains or is accompanied by the evidence described in section 1402(g)(1)(A) and a
              waiver described in section 1402(g)(1)(B)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: the Commissioner of Social Security makes the findings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: no benefit or other payment referred to in section 1402(g)(1)(B) became payable
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employee_application_contains_required_section_1402_g_1_A_evidence

        and employee_application_contains_required_section_1402_g_1_B_waiver

        and commissioner_of_social_security_makes_required_section_1402_g_1_C_D_E_findings_for_sect

        and
        no_section_1402_g_1_B_benefit_or_payment_became_payable_to_employee_applicant_at_or_before_filing

employer_meets_religious_exemption_requirements

Derived

source: 26 USC 3127(a)(1), 26 USC 3127(b)

- name: employer_meets_religious_exemption_requirements
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3127(a)(1), 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              an employer (or, if the employer is a partnership, each partner therein) is a member
              of a recognized religious sect or division
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: an adherent of established tenets or teachings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: has filed and had approved under subsection (b) an application
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employer_application_meets_statutory_approval_prerequisites
            output: employer_application_meets_statutory_approval_prerequisites
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_or_each_partner_is_member_of_recognized_religious_sect_or_division_described_in_section_1402_g_1

        and employer_or_each_partner_is_adherent_of_established_tenets_or_teachings_of_sect

        and employer_application_filed_and_approved_under_subsection_b

        and employer_application_meets_statutory_approval_prerequisites

employee_meets_religious_exemption_requirements

Derived

source: 26 USC 3127(a)(2), 26 USC 3127(b)

- name: employee_meets_religious_exemption_requirements
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3127(a)(2), 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: an employee of such employer who is also a member of such a religious sect or division
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: an adherent of its established tenets or teachings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: has filed and had approved under subsection (b) an identical application
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employee_application_meets_statutory_approval_prerequisites
            output: employee_application_meets_statutory_approval_prerequisites
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employee_is_member_of_same_recognized_religious_sect_or_division
        and employee_is_adherent_of_established_tenets_or_teachings_of_sect
        and employee_identical_application_filed_and_approved_under_subsection_b
        and employee_application_meets_statutory_approval_prerequisites

wages_paid_during_section_3127_effective_period

Derived

source: 26 USC 3127(c)

- name: wages_paid_during_section_3127_effective_period
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3127(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              commencing with the first day of the first calendar quarter, after the quarter in
              which such application is filed
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              ending with the last day of the calendar quarter preceding the first calendar quarter
              thereafter
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        wages_paid_on_or_after_commencement_calendar_quarter_described_in_subsection_c_1
        and wages_paid_before_ending_calendar_quarter_described_in_subsection_c_2

wages_exempt_from_section_3111_taxes_under_section_3127

Derived

source: 26 USC 3127(a), 26 USC 3127(c)

- name: wages_exempt_from_section_3111_taxes_under_section_3127
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3127(a), 26 USC 3127(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              such employer shall be exempt from the taxes imposed by section 3111 with respect to
              wages paid
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employer_meets_religious_exemption_requirements
            output: employer_meets_religious_exemption_requirements
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#wages_paid_during_section_3127_effective_period
            output: wages_paid_during_section_3127_effective_period
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employer_meets_religious_exemption_requirements and
        employee_meets_religious_exemption_requirements_for_wages_paid_by_employer and
        wages_paid_during_section_3127_effective_period: max(0, wages_paid_to_employee_by_employer)
        else: 0

wages_exempt_from_section_3101_taxes_under_section_3127

Derived

source: 26 USC 3127(a), 26 USC 3127(c)

- name: wages_exempt_from_section_3101_taxes_under_section_3127
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3127(a), 26 USC 3127(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              each such employee shall be exempt from the taxes imposed by section 3101 with respect
              to such wages paid to him by such employer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employee_meets_religious_exemption_requirements
            output: employee_meets_religious_exemption_requirements
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employer_meets_religious_exemption_requirements_for_employee_wages and
        employee_meets_religious_exemption_requirements and
        wages_paid_to_employee_by_employer_during_section_3127_effective_period: max(0,
        wages_paid_to_employee_by_employer) else: 0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 1402 (g)(1)(C)inferredUS Federal › Statutes › Title 26 › § 1402 › (g)(1)(C)