us/statute/26/3302/e/2

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Official source

such other person is not an employer for the calendar year in which the acquisition takes place,

in view

Whole section

▸rulespec code

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statutes/26/3302/e.yaml

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Rules

successor_employer_credit_applies

Derived

source: 26 USC 3302(e)(1)-(2)

- name: successor_employer_credit_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3302(e)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              employer acquires during any calendar year substantially all the property used in the
              trade or business of another person, or used in a separate unit
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              immediately after the acquisition employs in his trade or business one or more
              individuals who immediately prior to the acquisition were employed
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              such other person is not an employer for the calendar year in which the acquisition
              takes place
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_acquired_substantially_all_property_used_in_other_person_trade_or_business_or_separate_unit_during_calendar_year

        and
        employer_immediately_after_acquisition_employs_one_or_more_individuals_immediately_previously_employed_by_other_person

        and other_person_is_not_employer_for_calendar_year_in_which_acquisition_takes_place

successor_employer_credit_before_subsection_c_limit

Derived

source: 26 USC 3302(e)

- name: successor_employer_credit_before_subsection_c_limit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              such employer may credit ... an amount equal to the credits which (without regard to
              subsection (c)) would have been allowable
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              under subsections (a) and (b) and this subsection for such year, if such other person
              had been an employer
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              with respect to remuneration subject to contributions under the unemployment
              compensation law of a State paid by such other person to the individual or individuals
              described in paragraph (1)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/e#successor_employer_credit_applies
            output: successor_employer_credit_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        if successor_employer_credit_applies:
            max(
                0,
                other_person_hypothetical_a_b_and_e_credits_without_subsection_c_for_transferred_individual_remuneration
            )
        else: 0

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us/statute/26/3302/e/2 · Axiom

Official source

such other person is not an employer for the calendar year in which the acquisition takes place,

in view

Whole section

▸rulespec code

Shown source

statutes/26/3302/e.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3302/e; no dedicated encoding exists for this exact provision yet.

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Rules

successor_employer_credit_applies

Derived

source: 26 USC 3302(e)(1)-(2)

- name: successor_employer_credit_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3302(e)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              employer acquires during any calendar year substantially all the property used in the
              trade or business of another person, or used in a separate unit
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              immediately after the acquisition employs in his trade or business one or more
              individuals who immediately prior to the acquisition were employed
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              such other person is not an employer for the calendar year in which the acquisition
              takes place
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_acquired_substantially_all_property_used_in_other_person_trade_or_business_or_separate_unit_during_calendar_year

        and
        employer_immediately_after_acquisition_employs_one_or_more_individuals_immediately_previously_employed_by_other_person

        and other_person_is_not_employer_for_calendar_year_in_which_acquisition_takes_place

successor_employer_credit_before_subsection_c_limit

Derived

source: 26 USC 3302(e)

- name: successor_employer_credit_before_subsection_c_limit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              such employer may credit ... an amount equal to the credits which (without regard to
              subsection (c)) would have been allowable
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              under subsections (a) and (b) and this subsection for such year, if such other person
              had been an employer
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              with respect to remuneration subject to contributions under the unemployment
              compensation law of a State paid by such other person to the individual or individuals
              described in paragraph (1)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/e#successor_employer_credit_applies
            output: successor_employer_credit_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        if successor_employer_credit_applies:
            max(
                0,
                other_person_hypothetical_a_b_and_e_credits_without_subsection_c_for_transferred_individual_remuneration
            )
        else: 0