us/statute/26/3304/a/18

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Federal individual income tax from unemployment compensation is to be deducted and withheld if an individual receiving such compensation voluntarily requests such deduction and withholding; and

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statutes/26/3304.yaml

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Rules

institution_of_higher_education

Derived

source: 26 USC 3304(f): Definition of institution of higher education For purposes of subsection (a)(6), the term “instit...

- name: institution_of_higher_education
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3304(f): Definition of institution of higher education For purposes of subsection (a)(6),
    the term “instit...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: >-
              the term “institution of higher education” means an educational institution in any
              State which
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: >-
              admits as regular students only individuals having a certificate of graduation from a
              high school, or the recognized equivalent
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: >-
              is legally authorized within such State to provide a program of education beyond high
              school
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: >-
              awards a bachelor’s or higher degree, or provides a program which is acceptable for
              full credit toward such a degree, or offers a program of training
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: is a public or other nonprofit institution
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        business_is_educational_institution_in_any_state
        and business_admits_as_regular_students_only_high_school_graduates_or_equivalent
        and business_legally_authorized_in_state_to_provide_beyond_high_school_program
        and (
          business_provides_program_awarding_bachelors_or_higher_degree
          or business_provides_program_acceptable_for_full_credit_toward_bachelors_or_higher_degree
          or business_offers_training_program_to_prepare_students_for_gainful_employment_in_recognized_occupation
        )
        and business_is_public_or_nonprofit_institution