us/statute/26/3306/c/15

loading…

3 rules

(A) service performed by an individual under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

(B) service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;

in view

Whole section

Encodings · 3

newspaper_delivery_distribution_service_excepted_from_employment26 USC § 3306 (c)(15) · derived

26 USC 3306(c)(15)(A)

name: newspaper_delivery_distribution_service_excepted_from_employment
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(15)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            under the age of 18 in the delivery or distribution of newspapers or
            shopping news
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            not including delivery or distribution to any point for subsequent
            delivery or distribution
versions:
  - effective_from: '1990-01-01'
    formula: >-
      individual_under_age_18

      and
      service_performed_in_delivery_or_distribution_of_newspapers_or_shopping_news

      and not
      service_performed_in_delivery_or_distribution_to_point_for_subsequent_delivery_or_distribution

open in graph ↗

ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment26 USC § 3306 (c)(15) · derived

26 USC 3306(c)(15)(B)

name: ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(15)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            in, and at the time of, the sale of newspapers or magazines to
            ultimate consumers
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: newspapers or magazines are to be sold by him at a fixed price
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: compensation being based on the retention of the excess
versions:
  - effective_from: '1990-01-01'
    formula: >-
      service_performed_in_and_at_time_of_sale_of_newspapers_or_magazines_to_ultimate_consumers

      and newspapers_or_magazines_to_be_sold_by_individual_at_fixed_price

      and
      compensation_based_on_retention_of_excess_of_fixed_price_over_amount_charged_to_individual

open in graph ↗

newspaper_delivery_or_sales_service_excepted_from_employment26 USC § 3306 (c)(15) · derived

26 USC 3306(c)(15)

name: newspaper_delivery_or_sales_service_excepted_from_employment
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(15)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/15#newspaper_delivery_distribution_service_excepted_from_employment
          output: newspaper_delivery_distribution_service_excepted_from_employment
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/15#ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment
          output: >-
            ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      newspaper_delivery_distribution_service_excepted_from_employment

      or
      ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/c/15.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

newspaper_delivery_distribution_service_excepted_from_employment

Derived

source: 26 USC 3306(c)(15)(A)

- name: newspaper_delivery_distribution_service_excepted_from_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(15)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: under the age of 18 in the delivery or distribution of newspapers or shopping news
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              not including delivery or distribution to any point for subsequent delivery or
              distribution
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_under_age_18

        and service_performed_in_delivery_or_distribution_of_newspapers_or_shopping_news

        and not
        service_performed_in_delivery_or_distribution_to_point_for_subsequent_delivery_or_distribution

ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment

Derived

source: 26 USC 3306(c)(15)(B)

- name: ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(15)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: in, and at the time of, the sale of newspapers or magazines to ultimate consumers
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: newspapers or magazines are to be sold by him at a fixed price
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: compensation being based on the retention of the excess
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_and_at_time_of_sale_of_newspapers_or_magazines_to_ultimate_consumers

        and newspapers_or_magazines_to_be_sold_by_individual_at_fixed_price

        and
        compensation_based_on_retention_of_excess_of_fixed_price_over_amount_charged_to_individual

newspaper_delivery_or_sales_service_excepted_from_employment

Derived

source: 26 USC 3306(c)(15)

- name: newspaper_delivery_or_sales_service_excepted_from_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(15)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/c/15#newspaper_delivery_distribution_service_excepted_from_employment
            output: newspaper_delivery_distribution_service_excepted_from_employment
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/c/15#ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment
            output: ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        newspaper_delivery_distribution_service_excepted_from_employment
        or ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment

loading…

us/statute/26/3306/c/15 · Axiom

3 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 3

newspaper_delivery_distribution_service_excepted_from_employment26 USC § 3306 (c)(15) · derived

26 USC 3306(c)(15)(A)

name: newspaper_delivery_distribution_service_excepted_from_employment
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(15)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            under the age of 18 in the delivery or distribution of newspapers or
            shopping news
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            not including delivery or distribution to any point for subsequent
            delivery or distribution
versions:
  - effective_from: '1990-01-01'
    formula: >-
      individual_under_age_18

      and
      service_performed_in_delivery_or_distribution_of_newspapers_or_shopping_news

      and not
      service_performed_in_delivery_or_distribution_to_point_for_subsequent_delivery_or_distribution

open in graph ↗

ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment26 USC § 3306 (c)(15) · derived

26 USC 3306(c)(15)(B)

name: ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(15)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            in, and at the time of, the sale of newspapers or magazines to
            ultimate consumers
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: newspapers or magazines are to be sold by him at a fixed price
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: compensation being based on the retention of the excess
versions:
  - effective_from: '1990-01-01'
    formula: >-
      service_performed_in_and_at_time_of_sale_of_newspapers_or_magazines_to_ultimate_consumers

      and newspapers_or_magazines_to_be_sold_by_individual_at_fixed_price

      and
      compensation_based_on_retention_of_excess_of_fixed_price_over_amount_charged_to_individual

open in graph ↗

newspaper_delivery_or_sales_service_excepted_from_employment26 USC § 3306 (c)(15) · derived

26 USC 3306(c)(15)

name: newspaper_delivery_or_sales_service_excepted_from_employment
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(15)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/15#newspaper_delivery_distribution_service_excepted_from_employment
          output: newspaper_delivery_distribution_service_excepted_from_employment
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/15#ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment
          output: >-
            ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      newspaper_delivery_distribution_service_excepted_from_employment

      or
      ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/c/15.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

newspaper_delivery_distribution_service_excepted_from_employment

Derived

source: 26 USC 3306(c)(15)(A)

- name: newspaper_delivery_distribution_service_excepted_from_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(15)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: under the age of 18 in the delivery or distribution of newspapers or shopping news
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              not including delivery or distribution to any point for subsequent delivery or
              distribution
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_under_age_18

        and service_performed_in_delivery_or_distribution_of_newspapers_or_shopping_news

        and not
        service_performed_in_delivery_or_distribution_to_point_for_subsequent_delivery_or_distribution

ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment

Derived

source: 26 USC 3306(c)(15)(B)

- name: ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(15)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: in, and at the time of, the sale of newspapers or magazines to ultimate consumers
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: newspapers or magazines are to be sold by him at a fixed price
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: compensation being based on the retention of the excess
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_and_at_time_of_sale_of_newspapers_or_magazines_to_ultimate_consumers

        and newspapers_or_magazines_to_be_sold_by_individual_at_fixed_price

        and
        compensation_based_on_retention_of_excess_of_fixed_price_over_amount_charged_to_individual

newspaper_delivery_or_sales_service_excepted_from_employment

Derived

source: 26 USC 3306(c)(15)

- name: newspaper_delivery_or_sales_service_excepted_from_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(15)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/c/15#newspaper_delivery_distribution_service_excepted_from_employment
            output: newspaper_delivery_distribution_service_excepted_from_employment
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/c/15#ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment
            output: ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        newspaper_delivery_distribution_service_excepted_from_employment
        or ultimate_consumer_newspaper_or_magazine_sale_service_excepted_from_employment