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Employee

2 rules

For purposes of this chapter, the term “employee” means any individual in the service of one or more employers for compensation. The term “employee” includes an officer of an employer. The term “employee” shall not include any individual while such individual is engaged in the physical operations consisting of the mining of coal, the preparation of coal, the handling (other than movement by rail with standard railroad locomotives) of coal not beyond the mine tipple, or the loading of coal at the tipple.

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Whole section

Encodings · 2

coal_physical_operations_exclusion_applies26 USC § 3231 (b) · derived

26 USC 3231(b), third sentence

name: coal_physical_operations_exclusion_applies
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3231(b), third sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: >-
            shall not include any individual while such individual is engaged in
            the physical operations consisting of the mining of coal
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: the preparation of coal
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: >-
            the handling (other than movement by rail with standard railroad
            locomotives) of coal not beyond the mine tipple
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: the loading of coal at the tipple
versions:
  - effective_from: '1990-01-01'
    formula: >-
      engaged_in_physical_operations_consisting_of_mining_of_coal

      or engaged_in_physical_operations_consisting_of_preparation_of_coal

      or
      engaged_in_physical_operations_consisting_of_handling_coal_not_beyond_mine_tipple_other_than_movement_by_rail_with_standard_railroad_locomotives

      or engaged_in_physical_operations_consisting_of_loading_coal_at_tipple

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employee26 USC § 3231 (b) · derived

26 USC 3231(b)

name: employee
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3231(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: >-
            the term “employee” means any individual in the service of one or
            more employers for compensation
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: The term “employee” includes an officer of an employer.
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3231/b#coal_physical_operations_exclusion_applies
          output: coal_physical_operations_exclusion_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      (
          individual_in_service_of_one_or_more_employers_for_compensation
          or officer_of_employer
      )
      and not coal_physical_operations_exclusion_applies

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▸rulespec code

Shown source

statutes/26/3231/b.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

coal_physical_operations_exclusion_applies

Derived

source: 26 USC 3231(b), third sentence

- name: coal_physical_operations_exclusion_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(b), third sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              shall not include any individual while such individual is engaged in the physical
              operations consisting of the mining of coal
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: the preparation of coal
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              the handling (other than movement by rail with standard railroad locomotives) of coal
              not beyond the mine tipple
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: the loading of coal at the tipple
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        engaged_in_physical_operations_consisting_of_mining_of_coal

        or engaged_in_physical_operations_consisting_of_preparation_of_coal

        or
        engaged_in_physical_operations_consisting_of_handling_coal_not_beyond_mine_tipple_other_than_movement_by_rail_with_standard_railroad_locomotives

        or engaged_in_physical_operations_consisting_of_loading_coal_at_tipple

employee

Derived

source: 26 USC 3231(b)

- name: employee
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              the term “employee” means any individual in the service of one or more employers for
              compensation
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: The term “employee” includes an officer of an employer.
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/b#coal_physical_operations_exclusion_applies
            output: coal_physical_operations_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (
            individual_in_service_of_one_or_more_employers_for_compensation
            or officer_of_employer
        )
        and not coal_physical_operations_exclusion_applies

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us/statute/26/3231/b — Employee · Axiom

Employee

2 rules

Official source

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Whole section

Encodings · 2

coal_physical_operations_exclusion_applies26 USC § 3231 (b) · derived

26 USC 3231(b), third sentence

name: coal_physical_operations_exclusion_applies
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3231(b), third sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: >-
            shall not include any individual while such individual is engaged in
            the physical operations consisting of the mining of coal
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: the preparation of coal
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: >-
            the handling (other than movement by rail with standard railroad
            locomotives) of coal not beyond the mine tipple
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: the loading of coal at the tipple
versions:
  - effective_from: '1990-01-01'
    formula: >-
      engaged_in_physical_operations_consisting_of_mining_of_coal

      or engaged_in_physical_operations_consisting_of_preparation_of_coal

      or
      engaged_in_physical_operations_consisting_of_handling_coal_not_beyond_mine_tipple_other_than_movement_by_rail_with_standard_railroad_locomotives

      or engaged_in_physical_operations_consisting_of_loading_coal_at_tipple

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employee26 USC § 3231 (b) · derived

26 USC 3231(b)

name: employee
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3231(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: >-
            the term “employee” means any individual in the service of one or
            more employers for compensation
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: The term “employee” includes an officer of an employer.
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3231/b#coal_physical_operations_exclusion_applies
          output: coal_physical_operations_exclusion_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      (
          individual_in_service_of_one_or_more_employers_for_compensation
          or officer_of_employer
      )
      and not coal_physical_operations_exclusion_applies

open in graph ↗

▸rulespec code

Shown source

statutes/26/3231/b.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

coal_physical_operations_exclusion_applies

Derived

source: 26 USC 3231(b), third sentence

- name: coal_physical_operations_exclusion_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(b), third sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              shall not include any individual while such individual is engaged in the physical
              operations consisting of the mining of coal
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: the preparation of coal
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              the handling (other than movement by rail with standard railroad locomotives) of coal
              not beyond the mine tipple
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: the loading of coal at the tipple
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        engaged_in_physical_operations_consisting_of_mining_of_coal

        or engaged_in_physical_operations_consisting_of_preparation_of_coal

        or
        engaged_in_physical_operations_consisting_of_handling_coal_not_beyond_mine_tipple_other_than_movement_by_rail_with_standard_railroad_locomotives

        or engaged_in_physical_operations_consisting_of_loading_coal_at_tipple

employee

Derived

source: 26 USC 3231(b)

- name: employee
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              the term “employee” means any individual in the service of one or more employers for
              compensation
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: The term “employee” includes an officer of an employer.
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/b#coal_physical_operations_exclusion_applies
            output: coal_physical_operations_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (
            individual_in_service_of_one_or_more_employers_for_compensation
            or officer_of_employer
        )
        and not coal_physical_operations_exclusion_applies