us/statute/26/3306/b/14

loading…

2 rules

the value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119;

in view

Whole section

Encodings · 2

meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing26 USC § 3306 (b)(14) · derived

26 USC 3306(b)(14)

name: >-
  meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(b)(14)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: meals or lodging furnished by or on behalf of the employer
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            at the time of such furnishing it is reasonable to believe that the
            employee will be able to exclude such items from income under
            section 119
versions:
  - effective_from: '1990-01-01'
    formula: >-
      meals_or_lodging_furnished_by_or_on_behalf_of_employer_to_employee

      and
      reasonable_at_time_of_furnishing_to_believe_employee_can_exclude_meals_or_lodging_from_income_under_section_119

open in graph ↗

meals_or_lodging_value_excluded_from_wages_due_to_expected_section_119_income_exclusion26 USC § 3306 (b)(14) · derived

26 USC 3306(b)(14)

name: >-
  meals_or_lodging_value_excluded_from_wages_due_to_expected_section_119_income_exclusion
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 3306(b)(14)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            the value of any meals or lodging furnished by or on behalf of the
            employer
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/b/14#meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing
          output: >-
            meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if
      meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing:
      value_of_meals_or_lodging_furnished_to_employee else: 0

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/b/14.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing

Derived

source: 26 USC 3306(b)(14)

- name: meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(b)(14)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: meals or lodging furnished by or on behalf of the employer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              at the time of such furnishing it is reasonable to believe that the employee will be
              able to exclude such items from income under section 119
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        meals_or_lodging_furnished_by_or_on_behalf_of_employer_to_employee

        and
        reasonable_at_time_of_furnishing_to_believe_employee_can_exclude_meals_or_lodging_from_income_under_section_119

meals_or_lodging_value_excluded_from_wages_due_to_expected_section_119_income_exclusion

Derived

source: 26 USC 3306(b)(14)

- name: meals_or_lodging_value_excluded_from_wages_due_to_expected_section_119_income_exclusion
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3306(b)(14)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: the value of any meals or lodging furnished by or on behalf of the employer
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/b/14#meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing
            output: meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing:
        value_of_meals_or_lodging_furnished_to_employee else: 0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 119inferredUS Federal › Statutes › Title 26 › § 119

loading…

us/statute/26/3306/b/14 · Axiom

2 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 2

meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing26 USC § 3306 (b)(14) · derived

26 USC 3306(b)(14)

name: >-
  meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(b)(14)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: meals or lodging furnished by or on behalf of the employer
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            at the time of such furnishing it is reasonable to believe that the
            employee will be able to exclude such items from income under
            section 119
versions:
  - effective_from: '1990-01-01'
    formula: >-
      meals_or_lodging_furnished_by_or_on_behalf_of_employer_to_employee

      and
      reasonable_at_time_of_furnishing_to_believe_employee_can_exclude_meals_or_lodging_from_income_under_section_119

open in graph ↗

meals_or_lodging_value_excluded_from_wages_due_to_expected_section_119_income_exclusion26 USC § 3306 (b)(14) · derived

26 USC 3306(b)(14)

name: >-
  meals_or_lodging_value_excluded_from_wages_due_to_expected_section_119_income_exclusion
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 3306(b)(14)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            the value of any meals or lodging furnished by or on behalf of the
            employer
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/b/14#meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing
          output: >-
            meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if
      meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing:
      value_of_meals_or_lodging_furnished_to_employee else: 0

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/b/14.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing

Derived

source: 26 USC 3306(b)(14)

- name: meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(b)(14)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: meals or lodging furnished by or on behalf of the employer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              at the time of such furnishing it is reasonable to believe that the employee will be
              able to exclude such items from income under section 119
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        meals_or_lodging_furnished_by_or_on_behalf_of_employer_to_employee

        and
        reasonable_at_time_of_furnishing_to_believe_employee_can_exclude_meals_or_lodging_from_income_under_section_119

meals_or_lodging_value_excluded_from_wages_due_to_expected_section_119_income_exclusion

Derived

source: 26 USC 3306(b)(14)

- name: meals_or_lodging_value_excluded_from_wages_due_to_expected_section_119_income_exclusion
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3306(b)(14)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: the value of any meals or lodging furnished by or on behalf of the employer
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/b/14#meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing
            output: meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if meals_or_lodging_section_119_income_exclusion_reasonably_expected_at_furnishing:
        value_of_meals_or_lodging_furnished_to_employee else: 0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 119inferredUS Federal › Statutes › Title 26 › § 119