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Determination of compensation

2 rules

The compensation of an employee representative for the purpose of ascertaining the tax thereon shall be determined in the same manner and with the same effect as if the employee organization by which such employee representative is employed were an employer as defined in section 3231(a).

in view

Whole section

Encodings · 2

employer_status_for_employee_representative_compensation_tax_ascertainment26 USC § 3212 · derived

26 USC 3212

name: employer_status_for_employee_representative_compensation_tax_ascertainment
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3212
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3231/a#employer
          output: employer
          hash: >-
            sha256:4b34a41a5332b2b6ade6a400b4794d0d791054d7f40b3e7e43286bb0462331a6
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3212
          excerpt: >-
            as if the employee organization by which such employee
            representative is employed were an employer as defined in section
            3231(a)
versions:
  - effective_from: '1990-01-01'
    formula: |-
      employer
      or employee_organization_employs_employee_representative

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employee_representative_compensation_for_tax_ascertainment26 USC § 3212 · derived

26 USC 3212

name: employee_representative_compensation_for_tax_ascertainment
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 3212
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3231/c#employee_representative
          output: employee_representative
          hash: >-
            sha256:2b3eb2633ca607d93fd378c954f5368727413ace120fb336481376f949da127d
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3212
          excerpt: >-
            for the purpose of ascertaining the tax thereon shall be determined
            in the same manner
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3212
          excerpt: >-
            employee organization by which such employee representative is
            employed
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if employee_representative and
      employee_representative_is_employed_by_employee_organization:
      compensation_paid_by_employee_organization_to_employee_representative
      else: 0

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▸rulespec code

Shown source

statutes/26/3212.yaml

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View on GitHub

Rules

employer_status_for_employee_representative_compensation_tax_ascertainment

Derived

source: 26 USC 3212

- name: employer_status_for_employee_representative_compensation_tax_ascertainment
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3212
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/a#employer
            output: employer
            hash: sha256:4b34a41a5332b2b6ade6a400b4794d0d791054d7f40b3e7e43286bb0462331a6
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3212
            excerpt: >-
              as if the employee organization by which such employee representative is employed were
              an employer as defined in section 3231(a)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer
        or employee_organization_employs_employee_representative

employee_representative_compensation_for_tax_ascertainment

Derived

source: 26 USC 3212

- name: employee_representative_compensation_for_tax_ascertainment
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3212
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/c#employee_representative
            output: employee_representative
            hash: sha256:2b3eb2633ca607d93fd378c954f5368727413ace120fb336481376f949da127d
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3212
            excerpt: for the purpose of ascertaining the tax thereon shall be determined in the same manner
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3212
            excerpt: employee organization by which such employee representative is employed
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employee_representative and employee_representative_is_employed_by_employee_organization:
        compensation_paid_by_employee_organization_to_employee_representative else: 0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3231 (a)inferredUS Federal › Statutes › Title 26 › § 3231 › (a)

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us/statute/26/3212 — Determination of compensation · Axiom

Determination of compensation

2 rules

Official source

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in view

Whole section

Encodings · 2

employer_status_for_employee_representative_compensation_tax_ascertainment26 USC § 3212 · derived

26 USC 3212

name: employer_status_for_employee_representative_compensation_tax_ascertainment
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3212
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3231/a#employer
          output: employer
          hash: >-
            sha256:4b34a41a5332b2b6ade6a400b4794d0d791054d7f40b3e7e43286bb0462331a6
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3212
          excerpt: >-
            as if the employee organization by which such employee
            representative is employed were an employer as defined in section
            3231(a)
versions:
  - effective_from: '1990-01-01'
    formula: |-
      employer
      or employee_organization_employs_employee_representative

open in graph ↗

employee_representative_compensation_for_tax_ascertainment26 USC § 3212 · derived

26 USC 3212

name: employee_representative_compensation_for_tax_ascertainment
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 3212
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3231/c#employee_representative
          output: employee_representative
          hash: >-
            sha256:2b3eb2633ca607d93fd378c954f5368727413ace120fb336481376f949da127d
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3212
          excerpt: >-
            for the purpose of ascertaining the tax thereon shall be determined
            in the same manner
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3212
          excerpt: >-
            employee organization by which such employee representative is
            employed
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if employee_representative and
      employee_representative_is_employed_by_employee_organization:
      compensation_paid_by_employee_organization_to_employee_representative
      else: 0

open in graph ↗

▸rulespec code

Shown source

statutes/26/3212.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

employer_status_for_employee_representative_compensation_tax_ascertainment

Derived

source: 26 USC 3212

- name: employer_status_for_employee_representative_compensation_tax_ascertainment
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3212
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/a#employer
            output: employer
            hash: sha256:4b34a41a5332b2b6ade6a400b4794d0d791054d7f40b3e7e43286bb0462331a6
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3212
            excerpt: >-
              as if the employee organization by which such employee representative is employed were
              an employer as defined in section 3231(a)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer
        or employee_organization_employs_employee_representative

employee_representative_compensation_for_tax_ascertainment

Derived

source: 26 USC 3212

- name: employee_representative_compensation_for_tax_ascertainment
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3212
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/c#employee_representative
            output: employee_representative
            hash: sha256:2b3eb2633ca607d93fd378c954f5368727413ace120fb336481376f949da127d
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3212
            excerpt: for the purpose of ascertaining the tax thereon shall be determined in the same manner
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3212
            excerpt: employee organization by which such employee representative is employed
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employee_representative and employee_representative_is_employed_by_employee_organization:
        compensation_paid_by_employee_organization_to_employee_representative else: 0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3231 (a)inferredUS Federal › Statutes › Title 26 › § 3231 › (a)