us/statute/26/3306/c/5

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3 rules

service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of 21 in the employ of his father or mother;

in view

Whole section

Encodings · 3

family_employment_child_age_limit26 USC § 3306 (c)(5) · parameter

26 USC 3306(c)(5)

name: family_employment_child_age_limit
kind: parameter
dtype: Count
source: 26 USC 3306(c)(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: child under the age of 21
versions:
  - effective_from: '1990-01-01'
    formula: '21'

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service_performer_under_family_employment_child_age_limit26 USC § 3306 (c)(5) · derived

26 USC 3306(c)(5)

name: service_performer_under_family_employment_child_age_limit
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: child under the age of 21
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3306/c/5#family_employment_child_age_limit
          output: family_employment_child_age_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: service_performer_age < family_employment_child_age_limit

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family_employment_service_excepted_from_employment26 USC § 3306 (c)(5) · derived

26 USC 3306(c)(5)

name: family_employment_service_excepted_from_employment
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3306
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: employ of his son, daughter, or spouse
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: child under the age of 21 in the employ of his father or mother
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/5#service_performer_under_family_employment_child_age_limit
          output: service_performer_under_family_employment_child_age_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      service_performed_by_individual_in_employ_of_individuals_son
      or service_performed_by_individual_in_employ_of_individuals_daughter
      or service_performed_by_individual_in_employ_of_individuals_spouse
      or (
        service_performer_under_family_employment_child_age_limit
        and (
          service_performed_by_child_in_employ_of_childs_father
          or service_performed_by_child_in_employ_of_childs_mother
        )
      )

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▸rulespec code

Shown source

statutes/26/3306/c/5.yaml

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Rules

family_employment_child_age_limit

Parameter

source: 26 USC 3306(c)(5)

- name: family_employment_child_age_limit
  kind: parameter
  dtype: Count
  source: 26 USC 3306(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: child under the age of 21
  versions:
    - effective_from: '1990-01-01'
      formula: '21'

service_performer_under_family_employment_child_age_limit

Derived

source: 26 USC 3306(c)(5)

- name: service_performer_under_family_employment_child_age_limit
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: child under the age of 21
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/c/5#family_employment_child_age_limit
            output: family_employment_child_age_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: service_performer_age < family_employment_child_age_limit

family_employment_service_excepted_from_employment

Derived

source: 26 USC 3306(c)(5)

- name: family_employment_service_excepted_from_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: employ of his son, daughter, or spouse
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: child under the age of 21 in the employ of his father or mother
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/c/5#service_performer_under_family_employment_child_age_limit
            output: service_performer_under_family_employment_child_age_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_by_individual_in_employ_of_individuals_son
        or service_performed_by_individual_in_employ_of_individuals_daughter
        or service_performed_by_individual_in_employ_of_individuals_spouse
        or (
          service_performer_under_family_employment_child_age_limit
          and (
            service_performed_by_child_in_employ_of_childs_father
            or service_performed_by_child_in_employ_of_childs_mother
          )
        )

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us/statute/26/3306/c/5 · Axiom

3 rules

Official source

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service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of 21 in the employ of his father or mother;

in view

Whole section

Encodings · 3

family_employment_child_age_limit26 USC § 3306 (c)(5) · parameter

26 USC 3306(c)(5)

name: family_employment_child_age_limit
kind: parameter
dtype: Count
source: 26 USC 3306(c)(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: child under the age of 21
versions:
  - effective_from: '1990-01-01'
    formula: '21'

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service_performer_under_family_employment_child_age_limit26 USC § 3306 (c)(5) · derived

26 USC 3306(c)(5)

name: service_performer_under_family_employment_child_age_limit
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: child under the age of 21
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3306/c/5#family_employment_child_age_limit
          output: family_employment_child_age_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: service_performer_age < family_employment_child_age_limit

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family_employment_service_excepted_from_employment26 USC § 3306 (c)(5) · derived

26 USC 3306(c)(5)

name: family_employment_service_excepted_from_employment
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(c)(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3306
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: employ of his son, daughter, or spouse
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: child under the age of 21 in the employ of his father or mother
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/5#service_performer_under_family_employment_child_age_limit
          output: service_performer_under_family_employment_child_age_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      service_performed_by_individual_in_employ_of_individuals_son
      or service_performed_by_individual_in_employ_of_individuals_daughter
      or service_performed_by_individual_in_employ_of_individuals_spouse
      or (
        service_performer_under_family_employment_child_age_limit
        and (
          service_performed_by_child_in_employ_of_childs_father
          or service_performed_by_child_in_employ_of_childs_mother
        )
      )

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▸rulespec code

Shown source

statutes/26/3306/c/5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

family_employment_child_age_limit

Parameter

source: 26 USC 3306(c)(5)

- name: family_employment_child_age_limit
  kind: parameter
  dtype: Count
  source: 26 USC 3306(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: child under the age of 21
  versions:
    - effective_from: '1990-01-01'
      formula: '21'

service_performer_under_family_employment_child_age_limit

Derived

source: 26 USC 3306(c)(5)

- name: service_performer_under_family_employment_child_age_limit
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: child under the age of 21
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/c/5#family_employment_child_age_limit
            output: family_employment_child_age_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: service_performer_age < family_employment_child_age_limit

family_employment_service_excepted_from_employment

Derived

source: 26 USC 3306(c)(5)

- name: family_employment_service_excepted_from_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: employ of his son, daughter, or spouse
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: child under the age of 21 in the employ of his father or mother
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/c/5#service_performer_under_family_employment_child_age_limit
            output: service_performer_under_family_employment_child_age_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_by_individual_in_employ_of_individuals_son
        or service_performed_by_individual_in_employ_of_individuals_daughter
        or service_performed_by_individual_in_employ_of_individuals_spouse
        or (
          service_performer_under_family_employment_child_age_limit
          and (
            service_performed_by_child_in_employ_of_childs_father
            or service_performed_by_child_in_employ_of_childs_mother
          )
        )