us/statute/26/3306/b/15

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any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;

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survivor_or_estate_payment_after_employee_death_year_excluded_from_wages26 USC § 3306 (b)(15) · derived

26 USC 3306(b)(15)

name: survivor_or_estate_payment_after_employee_death_year_excluded_from_wages
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3306(b)(15)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            payment made by an employer to a survivor or the estate of a former
            employee
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: after the calendar year in which such employee died
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
versions:
  - effective_from: '1990-01-01'
    formula: |-
      if payment_made_after_calendar_year_in_which_former_employee_died
        and (
          payment_made_by_employer_to_survivor_of_former_employee
          or payment_made_by_employer_to_estate_of_former_employee
        ): payment_amount else: 0

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statutes/26/3306/b/15.yaml

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survivor_or_estate_payment_after_employee_death_year_excluded_from_wages

Derived

source: 26 USC 3306(b)(15)

- name: survivor_or_estate_payment_after_employee_death_year_excluded_from_wages
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3306(b)(15)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: payment made by an employer to a survivor or the estate of a former employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: after the calendar year in which such employee died
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        if payment_made_after_calendar_year_in_which_former_employee_died
          and (
            payment_made_by_employer_to_survivor_of_former_employee
            or payment_made_by_employer_to_estate_of_former_employee
          ): payment_amount else: 0