us/statute/26/3306/c/20 · Axiom

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us/statute/26/3306/c/20 · Axiom

9 rules

Official source

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service performed by a full time student (as defined in subsection (q)) in the employ of an organized camp—

(A) if such camp— (i) did not operate for more than 7 months in the calendar year and did not operate for more than 7 months in the preceding calendar year, or (ii) had average gross receipts for any 6 months in the preceding calendar year which were not more than 33⅓ percent of its average gross receipts for the other 6 months in the preceding calendar year; and

(B) if such full time student performed services in the employ of such camp for less than 13 calendar weeks in such calendar year; or

in view

Whole section

Encodings · 9

organized_camp_operation_month_limit26 USC § 3306 (c)(20) · parameter

26 USC 3306(c)(20)(A)(i)

name: organized_camp_operation_month_limit
kind: parameter
dtype: Count
source: 26 USC 3306(c)(20)(A)(i)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: did not operate for more than 7 months
versions:
  - effective_from: '1990-01-01'
    formula: '7'

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organized_camp_gross_receipts_average_month_count26 USC § 3306 (c)(20) · parameter

26 USC 3306(c)(20)(A)(ii)

name: organized_camp_gross_receipts_average_month_count
kind: parameter
dtype: Count
source: 26 USC 3306(c)(20)(A)(ii)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: average gross receipts for any 6 months
versions:
  - effective_from: '1990-01-01'
    formula: '6'

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organized_camp_gross_receipts_percentage_limit26 USC § 3306 (c)(20) · parameter

26 USC 3306(c)(20)(A)(ii)

name: organized_camp_gross_receipts_percentage_limit
kind: parameter
dtype: Rate
source: 26 USC 3306(c)(20)(A)(ii)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: not more than 33⅓ percent
versions:
  - effective_from: '1990-01-01'
    formula: 1 / 3

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organized_camp_student_service_calendar_week_limit26 USC § 3306 (c)(20) · parameter

26 USC 3306(c)(20)(B)

name: organized_camp_student_service_calendar_week_limit
kind: parameter
dtype: Count
source: 26 USC 3306(c)(20)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: less than 13 calendar weeks
versions:
  - effective_from: '1990-01-01'
    formula: '13'

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employing_organized_camp_short_operating_season_test_satisfied26 USC § 3306 (c)(20) · derived

26 USC 3306(c)(20)(A)(i)

name: employing_organized_camp_short_operating_season_test_satisfied
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(20)(A)(i)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            did not operate for more than 7 months in the calendar year and ...
            preceding calendar year
versions:
  - effective_from: '1990-01-01'
    formula: >-
      employing_organized_camp_operated_months_in_calendar_year <=
      organized_camp_operation_month_limit

      and employing_organized_camp_operated_months_in_preceding_calendar_year <=
      organized_camp_operation_month_limit

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employing_organized_camp_gross_receipts_seasonality_test_satisfied26 USC § 3306 (c)(20) · derived

26 USC 3306(c)(20)(A)(ii)

name: employing_organized_camp_gross_receipts_seasonality_test_satisfied
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(20)(A)(ii)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            average gross receipts for any 6 months ... not more than 33⅓
            percent ... other 6 months
versions:
  - effective_from: '1990-01-01'
    formula: >-
      (employing_organized_camp_gross_receipts_for_candidate_six_month_period_in_preceding_calendar_year
      / organized_camp_gross_receipts_average_month_count) <=
      organized_camp_gross_receipts_percentage_limit *
      (employing_organized_camp_gross_receipts_for_other_six_month_period_in_preceding_calendar_year
      / organized_camp_gross_receipts_average_month_count)

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employing_organized_camp_qualifies_for_student_service_exception26 USC § 3306 (c)(20) · derived

26 USC 3306(c)(20)(A)

name: employing_organized_camp_qualifies_for_student_service_exception
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(20)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/20#employing_organized_camp_short_operating_season_test_satisfied
          output: employing_organized_camp_short_operating_season_test_satisfied
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/20#employing_organized_camp_gross_receipts_seasonality_test_satisfied
          output: employing_organized_camp_gross_receipts_seasonality_test_satisfied
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      employing_organized_camp_short_operating_season_test_satisfied
      or employing_organized_camp_gross_receipts_seasonality_test_satisfied

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full_time_student_organized_camp_service_weeks_below_limit26 USC § 3306 (c)(20) · derived

26 USC 3306(c)(20)(B)

name: full_time_student_organized_camp_service_weeks_below_limit
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(20)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            performed services in the employ of such camp for less than 13
            calendar weeks
versions:
  - effective_from: '1990-01-01'
    formula: >-
      calendar_weeks_full_time_student_performed_services_in_employ_of_organized_camp
      < organized_camp_student_service_calendar_week_limit

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organized_camp_full_time_student_service_excepted_from_employment26 USC § 3306 (c)(20) · derived

26 USC 3306(c)(20)

name: organized_camp_full_time_student_service_excepted_from_employment
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(20)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            service performed by a full time student ... in the employ of an
            organized camp
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/20#employing_organized_camp_qualifies_for_student_service_exception
          output: employing_organized_camp_qualifies_for_student_service_exception
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/20#full_time_student_organized_camp_service_weeks_below_limit
          output: full_time_student_organized_camp_service_weeks_below_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      service_performed_by_full_time_student_as_defined_in_subsection_q_in_employ_of_organized_camp

      and employing_organized_camp_qualifies_for_student_service_exception

      and full_time_student_organized_camp_service_weeks_below_limit

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▸rulespec code

Shown source

statutes/26/3306/c/20.yaml

Displaying the canonical repository encoding.

Rules

organized_camp_operation_month_limit

Parameter

source: 26 USC 3306(c)(20)(A)(i)

- name: organized_camp_operation_month_limit
  kind: parameter
  dtype: Count
  source: 26 USC 3306(c)(20)(A)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: did not operate for more than 7 months
  versions:
    - effective_from: '1990-01-01'
      formula: '7'

organized_camp_gross_receipts_average_month_count

Parameter

source: 26 USC 3306(c)(20)(A)(ii)

- name: organized_camp_gross_receipts_average_month_count
  kind: parameter
  dtype: Count
  source: 26 USC 3306(c)(20)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: average gross receipts for any 6 months
  versions:
    - effective_from: '1990-01-01'
      formula: '6'

organized_camp_gross_receipts_percentage_limit

Parameter

source: 26 USC 3306(c)(20)(A)(ii)

- name: organized_camp_gross_receipts_percentage_limit
  kind: parameter
  dtype: Rate
  source: 26 USC 3306(c)(20)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: not more than 33⅓ percent
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 3

organized_camp_student_service_calendar_week_limit

Parameter

source: 26 USC 3306(c)(20)(B)

- name: organized_camp_student_service_calendar_week_limit
  kind: parameter
  dtype: Count
  source: 26 USC 3306(c)(20)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: less than 13 calendar weeks
  versions:
    - effective_from: '1990-01-01'
      formula: '13'

employing_organized_camp_short_operating_season_test_satisfied

Derived

source: 26 USC 3306(c)(20)(A)(i)

- name: employing_organized_camp_short_operating_season_test_satisfied
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(20)(A)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              did not operate for more than 7 months in the calendar year and ... preceding calendar
              year
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employing_organized_camp_operated_months_in_calendar_year <=
        organized_camp_operation_month_limit

        and employing_organized_camp_operated_months_in_preceding_calendar_year <=
        organized_camp_operation_month_limit

employing_organized_camp_gross_receipts_seasonality_test_satisfied

Derived

source: 26 USC 3306(c)(20)(A)(ii)

- name: employing_organized_camp_gross_receipts_seasonality_test_satisfied
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(20)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              average gross receipts for any 6 months ... not more than 33⅓ percent ... other 6
              months
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (employing_organized_camp_gross_receipts_for_candidate_six_month_period_in_preceding_calendar_year
        / organized_camp_gross_receipts_average_month_count) <=
        organized_camp_gross_receipts_percentage_limit *
        (employing_organized_camp_gross_receipts_for_other_six_month_period_in_preceding_calendar_year
        / organized_camp_gross_receipts_average_month_count)

employing_organized_camp_qualifies_for_student_service_exception

Derived

source: 26 USC 3306(c)(20)(A)

- name: employing_organized_camp_qualifies_for_student_service_exception
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(20)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/c/20#employing_organized_camp_short_operating_season_test_satisfied
            output: employing_organized_camp_short_operating_season_test_satisfied
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/c/20#employing_organized_camp_gross_receipts_seasonality_test_satisfied
            output: employing_organized_camp_gross_receipts_seasonality_test_satisfied
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employing_organized_camp_short_operating_season_test_satisfied
        or employing_organized_camp_gross_receipts_seasonality_test_satisfied

full_time_student_organized_camp_service_weeks_below_limit

Derived

source: 26 USC 3306(c)(20)(B)

- name: full_time_student_organized_camp_service_weeks_below_limit
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(20)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: performed services in the employ of such camp for less than 13 calendar weeks
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        calendar_weeks_full_time_student_performed_services_in_employ_of_organized_camp <
        organized_camp_student_service_calendar_week_limit

organized_camp_full_time_student_service_excepted_from_employment

Derived

source: 26 USC 3306(c)(20)

- name: organized_camp_full_time_student_service_excepted_from_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(20)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: service performed by a full time student ... in the employ of an organized camp
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/c/20#employing_organized_camp_qualifies_for_student_service_exception
            output: employing_organized_camp_qualifies_for_student_service_exception
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/c/20#full_time_student_organized_camp_service_weeks_below_limit
            output: full_time_student_organized_camp_service_weeks_below_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_by_full_time_student_as_defined_in_subsection_q_in_employ_of_organized_camp

        and employing_organized_camp_qualifies_for_student_service_exception

        and full_time_student_organized_camp_service_weeks_below_limit