us/statute/26/3231/e/7

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Official source

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(v) , Dec. 19, 2014 , 128 Stat. 4040 .]

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statutes/26/3231/e.yaml

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Rules

monthly_cash_tip_inclusion_threshold

Parameter

source: 26 USC 3231(e)(3)

- name: monthly_cash_tip_inclusion_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3231(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: unless the amount of such cash tips is less than $20
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

local_lodge_monthly_disregard_threshold

Parameter

source: 26 USC 3231(e)(1)

- name: local_lodge_monthly_disregard_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3231(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: with respect to any calendar month if the amount thereof is less than $25
  versions:
    - effective_from: '1990-01-01'
      formula: '25'

money_remuneration_for_employee_services

Derived

source: 26 USC 3231(e)(1), first sentence

- name: money_remuneration_for_employee_services
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              any form of money remuneration paid to an individual for services rendered as an
              employee to one or more employers
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_money_remuneration
        and paid_to_individual
        and for_services_rendered_as_employee_to_one_or_more_employers

employer_sickness_accident_medical_death_plan_exclusion_applies

Derived

source: 26 USC 3231(e)(1)(i)

- name: employer_sickness_accident_medical_death_plan_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              under a plan or system established by an employer ... on account of sickness or
              accident disability or medical or hospitalization expenses ... or death
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              except that this clause does not apply to a payment for group-term life insurance to
              the extent that such payment is includible in the gross income of the employee
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payment_made_to_or_on_behalf_of_employee_or_dependent

        and payment_made_under_plan_or_system_established_by_employer

        and
        employer_plan_covers_employees_generally_or_class_or_classes_and_dependents_if_applicable

        and
        payment_on_account_of_sickness_accident_disability_medical_hospitalization_expenses_or_death

        and not payment_is_group_term_life_insurance_includible_in_employee_gross_income

employer_sickness_accident_medical_death_plan_excluded_from_compensation

Derived

source: 26 USC 3231(e)(1)(i)

- name: employer_sickness_accident_medical_death_plan_excluded_from_compensation
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: Such term does not include ... the amount of any payment
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#employer_sickness_accident_medical_death_plan_exclusion_applies
            output: employer_sickness_accident_medical_death_plan_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if employer_sickness_accident_medical_death_plan_exclusion_applies: payment_amount else: 0'

identified_business_expense_reimbursement_exclusion_applies

Derived

source: 26 USC 3231(e)(1)(iii)

- name: identified_business_expense_reimbursement_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              an amount paid specifically—either as an advance, as reimbursement or allowance—for
              traveling or other bona fide and necessary expenses
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              provided any such payment is identified by the employer either by a separate payment
              or by specifically indicating the separate amounts
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        amount_paid_specifically_as_advance_reimbursement_or_allowance
        and expenses_are_traveling_or_other_bona_fide_and_necessary_employer_business_expenses
        and expenses_incurred_or_reasonably_expected_to_be_incurred
        and employer_identifies_payment_by_separate_payment_or_specific_separate_amounts

identified_business_expense_reimbursement_excluded_from_compensation

Derived

source: 26 USC 3231(e)(1)(iii)

- name: identified_business_expense_reimbursement_excluded_from_compensation
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: Such term does not include ... an amount paid specifically
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#identified_business_expense_reimbursement_exclusion_applies
            output: identified_business_expense_reimbursement_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if identified_business_expense_reimbursement_exclusion_applies: payment_amount else: 0'

qualifying_nonresident_alien_service_exclusion_applies

Derived

source: 26 USC 3231(e)(1), nonresident alien sentence

- name: qualifying_nonresident_alien_service_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1), nonresident alien sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              service which is performed by a nonresident alien individual for the period he is
              temporarily present in the United States as a nonimmigrant under subparagraph (F),
              (J), (M), or (Q)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_by_nonresident_alien_individual
        and individual_temporarily_present_in_united_states_as_nonimmigrant_under_f_j_m_or_q
        and service_performed_to_carry_out_purpose_specified_in_f_j_m_or_q

qualifying_nonresident_alien_service_remuneration_excluded_from_compensation

Derived

source: 26 USC 3231(e)(1), nonresident alien sentence

- name: qualifying_nonresident_alien_service_remuneration_excluded_from_compensation
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1), nonresident alien sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              Such term does not include remuneration for service which is performed by a
              nonresident alien individual
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#qualifying_nonresident_alien_service_exclusion_applies
            output: qualifying_nonresident_alien_service_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if qualifying_nonresident_alien_service_exclusion_applies: remuneration_amount else: 0'

local_lodge_low_monthly_compensation_disregard_applies

Derived

source: 26 USC 3231(e)(1), local lodge sentence

- name: local_lodge_low_monthly_compensation_disregard_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 26 USC 3231(e)(1), local lodge sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              compensation earned in the service of a local lodge or division of a
              railway-labor-organization employer
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: if the amount thereof is less than $25
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#local_lodge_monthly_disregard_threshold
            output: local_lodge_monthly_disregard_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        compensation_earned_in_service_of_local_lodge_or_division_of_railway_labor_organization_employer

        and monthly_local_lodge_or_division_compensation_amount <
        local_lodge_monthly_disregard_threshold

local_lodge_low_monthly_compensation_disregarded_for_sections_3201_and_3221

Derived

source: 26 USC 3231(e)(1), local lodge sentence

- name: local_lodge_low_monthly_compensation_disregarded_for_sections_3201_and_3221
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3231(e)(1), local lodge sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              For the purpose of determining the amount of taxes under sections 3201 and 3221 ...
              shall be disregarded
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#local_lodge_low_monthly_compensation_disregard_applies
            output: local_lodge_low_monthly_compensation_disregard_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if local_lodge_low_monthly_compensation_disregard_applies:
        monthly_local_lodge_or_division_compensation_amount else: 0

convention_delegate_compensation_disregard_applies

Derived

source: 26 USC 3231(e)(1), convention delegate sentence

- name: convention_delegate_compensation_disregard_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1), convention delegate sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              Compensation for service as a delegate to a national or international convention of a
              railway labor organization
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              if the individual rendering such service has not previously rendered service, other
              than as such a delegate
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        compensation_for_service_as_delegate_to_national_or_international_convention_of_railway_labor_organization_employer

        and
        individual_has_not_previously_rendered_non_delegate_service_includible_in_years_of_service_for_railroad_retirement_act

convention_delegate_compensation_disregarded_for_chapter_taxes

Derived

source: 26 USC 3231(e)(1), convention delegate sentence

- name: convention_delegate_compensation_disregarded_for_chapter_taxes
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1), convention delegate sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              shall be disregarded for purposes of determining the amount of taxes due pursuant to
              this chapter
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#convention_delegate_compensation_disregard_applies
            output: convention_delegate_compensation_disregard_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if convention_delegate_compensation_disregard_applies: compensation_amount else: 0'

cash_tip_inclusion_for_section_3201_taxes_applies

Derived

source: 26 USC 3231(e)(3)

- name: cash_tip_inclusion_for_section_3201_taxes_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 26 USC 3231(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              cash tips received by an employee in any calendar month in the course of his
              employment by an employer
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: unless the amount of such cash tips is less than $20
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#monthly_cash_tip_inclusion_threshold
            output: monthly_cash_tip_inclusion_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        cash_tips_received_by_employee_in_calendar_month_in_course_of_employment_by_employer
        and monthly_cash_tips_amount >= monthly_cash_tip_inclusion_threshold

cash_tips_included_as_compensation_for_section_3201_taxes

Derived

source: 26 USC 3231(e)(3)

- name: cash_tips_included_as_compensation_for_section_3201_taxes
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3231(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: the term “compensation” also includes cash tips
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#cash_tip_inclusion_for_section_3201_taxes_applies
            output: cash_tip_inclusion_for_section_3201_taxes_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if cash_tip_inclusion_for_section_3201_taxes_applies: cash_tip_amount_for_payment else: 0'

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 221 (a)(19)(B)(v)inferredUS Federal › Statutes › Title 26 › § 221 › (a)(19)(B)(v)

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us/statute/26/3231/e/7 · Axiom

Official source

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(v) , Dec. 19, 2014 , 128 Stat. 4040 .]

in view

Whole section

▸rulespec code

Shown source

statutes/26/3231/e.yaml

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Rules

monthly_cash_tip_inclusion_threshold

Parameter

source: 26 USC 3231(e)(3)

- name: monthly_cash_tip_inclusion_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3231(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: unless the amount of such cash tips is less than $20
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

local_lodge_monthly_disregard_threshold

Parameter

source: 26 USC 3231(e)(1)

- name: local_lodge_monthly_disregard_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3231(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: with respect to any calendar month if the amount thereof is less than $25
  versions:
    - effective_from: '1990-01-01'
      formula: '25'

money_remuneration_for_employee_services

Derived

source: 26 USC 3231(e)(1), first sentence

- name: money_remuneration_for_employee_services
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              any form of money remuneration paid to an individual for services rendered as an
              employee to one or more employers
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_money_remuneration
        and paid_to_individual
        and for_services_rendered_as_employee_to_one_or_more_employers

employer_sickness_accident_medical_death_plan_exclusion_applies

Derived

source: 26 USC 3231(e)(1)(i)

- name: employer_sickness_accident_medical_death_plan_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              under a plan or system established by an employer ... on account of sickness or
              accident disability or medical or hospitalization expenses ... or death
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              except that this clause does not apply to a payment for group-term life insurance to
              the extent that such payment is includible in the gross income of the employee
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payment_made_to_or_on_behalf_of_employee_or_dependent

        and payment_made_under_plan_or_system_established_by_employer

        and
        employer_plan_covers_employees_generally_or_class_or_classes_and_dependents_if_applicable

        and
        payment_on_account_of_sickness_accident_disability_medical_hospitalization_expenses_or_death

        and not payment_is_group_term_life_insurance_includible_in_employee_gross_income

employer_sickness_accident_medical_death_plan_excluded_from_compensation

Derived

source: 26 USC 3231(e)(1)(i)

- name: employer_sickness_accident_medical_death_plan_excluded_from_compensation
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: Such term does not include ... the amount of any payment
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#employer_sickness_accident_medical_death_plan_exclusion_applies
            output: employer_sickness_accident_medical_death_plan_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if employer_sickness_accident_medical_death_plan_exclusion_applies: payment_amount else: 0'

identified_business_expense_reimbursement_exclusion_applies

Derived

source: 26 USC 3231(e)(1)(iii)

- name: identified_business_expense_reimbursement_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              an amount paid specifically—either as an advance, as reimbursement or allowance—for
              traveling or other bona fide and necessary expenses
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              provided any such payment is identified by the employer either by a separate payment
              or by specifically indicating the separate amounts
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        amount_paid_specifically_as_advance_reimbursement_or_allowance
        and expenses_are_traveling_or_other_bona_fide_and_necessary_employer_business_expenses
        and expenses_incurred_or_reasonably_expected_to_be_incurred
        and employer_identifies_payment_by_separate_payment_or_specific_separate_amounts

identified_business_expense_reimbursement_excluded_from_compensation

Derived

source: 26 USC 3231(e)(1)(iii)

- name: identified_business_expense_reimbursement_excluded_from_compensation
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: Such term does not include ... an amount paid specifically
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#identified_business_expense_reimbursement_exclusion_applies
            output: identified_business_expense_reimbursement_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if identified_business_expense_reimbursement_exclusion_applies: payment_amount else: 0'

qualifying_nonresident_alien_service_exclusion_applies

Derived

source: 26 USC 3231(e)(1), nonresident alien sentence

- name: qualifying_nonresident_alien_service_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1), nonresident alien sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              service which is performed by a nonresident alien individual for the period he is
              temporarily present in the United States as a nonimmigrant under subparagraph (F),
              (J), (M), or (Q)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_by_nonresident_alien_individual
        and individual_temporarily_present_in_united_states_as_nonimmigrant_under_f_j_m_or_q
        and service_performed_to_carry_out_purpose_specified_in_f_j_m_or_q

qualifying_nonresident_alien_service_remuneration_excluded_from_compensation

Derived

source: 26 USC 3231(e)(1), nonresident alien sentence

- name: qualifying_nonresident_alien_service_remuneration_excluded_from_compensation
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1), nonresident alien sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              Such term does not include remuneration for service which is performed by a
              nonresident alien individual
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#qualifying_nonresident_alien_service_exclusion_applies
            output: qualifying_nonresident_alien_service_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if qualifying_nonresident_alien_service_exclusion_applies: remuneration_amount else: 0'

local_lodge_low_monthly_compensation_disregard_applies

Derived

source: 26 USC 3231(e)(1), local lodge sentence

- name: local_lodge_low_monthly_compensation_disregard_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 26 USC 3231(e)(1), local lodge sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              compensation earned in the service of a local lodge or division of a
              railway-labor-organization employer
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: if the amount thereof is less than $25
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#local_lodge_monthly_disregard_threshold
            output: local_lodge_monthly_disregard_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        compensation_earned_in_service_of_local_lodge_or_division_of_railway_labor_organization_employer

        and monthly_local_lodge_or_division_compensation_amount <
        local_lodge_monthly_disregard_threshold

local_lodge_low_monthly_compensation_disregarded_for_sections_3201_and_3221

Derived

source: 26 USC 3231(e)(1), local lodge sentence

- name: local_lodge_low_monthly_compensation_disregarded_for_sections_3201_and_3221
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3231(e)(1), local lodge sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              For the purpose of determining the amount of taxes under sections 3201 and 3221 ...
              shall be disregarded
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#local_lodge_low_monthly_compensation_disregard_applies
            output: local_lodge_low_monthly_compensation_disregard_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if local_lodge_low_monthly_compensation_disregard_applies:
        monthly_local_lodge_or_division_compensation_amount else: 0

convention_delegate_compensation_disregard_applies

Derived

source: 26 USC 3231(e)(1), convention delegate sentence

- name: convention_delegate_compensation_disregard_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1), convention delegate sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              Compensation for service as a delegate to a national or international convention of a
              railway labor organization
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              if the individual rendering such service has not previously rendered service, other
              than as such a delegate
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        compensation_for_service_as_delegate_to_national_or_international_convention_of_railway_labor_organization_employer

        and
        individual_has_not_previously_rendered_non_delegate_service_includible_in_years_of_service_for_railroad_retirement_act

convention_delegate_compensation_disregarded_for_chapter_taxes

Derived

source: 26 USC 3231(e)(1), convention delegate sentence

- name: convention_delegate_compensation_disregarded_for_chapter_taxes
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1), convention delegate sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              shall be disregarded for purposes of determining the amount of taxes due pursuant to
              this chapter
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#convention_delegate_compensation_disregard_applies
            output: convention_delegate_compensation_disregard_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if convention_delegate_compensation_disregard_applies: compensation_amount else: 0'

cash_tip_inclusion_for_section_3201_taxes_applies

Derived

source: 26 USC 3231(e)(3)

- name: cash_tip_inclusion_for_section_3201_taxes_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 26 USC 3231(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              cash tips received by an employee in any calendar month in the course of his
              employment by an employer
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: unless the amount of such cash tips is less than $20
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#monthly_cash_tip_inclusion_threshold
            output: monthly_cash_tip_inclusion_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        cash_tips_received_by_employee_in_calendar_month_in_course_of_employment_by_employer
        and monthly_cash_tips_amount >= monthly_cash_tip_inclusion_threshold

cash_tips_included_as_compensation_for_section_3201_taxes

Derived

source: 26 USC 3231(e)(3)

- name: cash_tips_included_as_compensation_for_section_3201_taxes
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3231(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: the term “compensation” also includes cash tips
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#cash_tip_inclusion_for_section_3201_taxes_applies
            output: cash_tip_inclusion_for_section_3201_taxes_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if cash_tip_inclusion_for_section_3201_taxes_applies: cash_tip_amount_for_payment else: 0'

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 221 (a)(19)(B)(v)inferredUS Federal › Statutes › Title 26 › § 221 › (a)(19)(B)(v)