us/statute/26/3306/c/6

loading…

2 rules

service performed in the employ of the United States Government or of an instrumentality of the United States which is—

(A) wholly or partially owned by the United States, or

(B) exempt from the tax imposed by section 3301 by virtue of any provision of law which specifically refers to such section (or the corresponding section of prior law) in granting such exemption;

in view

Whole section

Encodings · 2

service_in_employ_of_qualifying_united_states_instrumentality26 USC § 3306 (c)(6) (c) · derived

26 USC 3306(c)(6)

name: service_in_employ_of_qualifying_united_states_instrumentality
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3306(c)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            service performed in the employ ... of an instrumentality of the
            United States
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: wholly or partially owned by the United States
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            exempt from the tax imposed by section 3301 by virtue of any
            provision of law which specifically refers to such section
versions:
  - effective_from: '1990-01-01'
    formula: |-
      service_performed_in_employ_of_instrumentality_of_united_states
      and (
        instrumentality_wholly_or_partially_owned_by_united_states
        or instrumentality_exempt_from_federal_unemployment_excise_tax_by_specific_reference_to_section_3301_or_prior_law
      )

open in graph ↗

federal_government_or_qualifying_instrumentality_service_excepted_from_employment26 USC § 3306 (c)(6) (c) · derived

26 USC 3306(c)(6)

name: >-
  federal_government_or_qualifying_instrumentality_service_excepted_from_employment
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3306(c)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: service performed in the employ of the United States Government
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: or of an instrumentality of the United States which is—
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/6#service_in_employ_of_qualifying_united_states_instrumentality
          output: service_in_employ_of_qualifying_united_states_instrumentality
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      service_performed_in_employ_of_united_states_government
      or service_in_employ_of_qualifying_united_states_instrumentality

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/c/6.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

service_in_employ_of_qualifying_united_states_instrumentality

Derived(c) in text ↖

source: 26 USC 3306(c)(6)

- name: service_in_employ_of_qualifying_united_states_instrumentality
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: service performed in the employ ... of an instrumentality of the United States
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: wholly or partially owned by the United States
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              exempt from the tax imposed by section 3301 by virtue of any provision of law which
              specifically refers to such section
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_in_employ_of_instrumentality_of_united_states
        and (
          instrumentality_wholly_or_partially_owned_by_united_states
          or instrumentality_exempt_from_federal_unemployment_excise_tax_by_specific_reference_to_section_3301_or_prior_law
        )

federal_government_or_qualifying_instrumentality_service_excepted_from_employment

Derived(c) in text ↖

source: 26 USC 3306(c)(6)

- name: federal_government_or_qualifying_instrumentality_service_excepted_from_employment
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: service performed in the employ of the United States Government
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: or of an instrumentality of the United States which is—
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/c/6#service_in_employ_of_qualifying_united_states_instrumentality
            output: service_in_employ_of_qualifying_united_states_instrumentality
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_in_employ_of_united_states_government
        or service_in_employ_of_qualifying_united_states_instrumentality

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3301inferredUS Federal › Statutes › Title 26 › § 3301

loading…

us/statute/26/3306/c/6 · Axiom

2 rules

Official source

graph ↗build calculator ↗

service performed in the employ of the United States Government or of an instrumentality of the United States which is—

(A) wholly or partially owned by the United States, or

(B) exempt from the tax imposed by section 3301 by virtue of any provision of law which specifically refers to such section (or the corresponding section of prior law) in granting such exemption;

in view

Whole section

Encodings · 2

service_in_employ_of_qualifying_united_states_instrumentality26 USC § 3306 (c)(6) (c) · derived

26 USC 3306(c)(6)

name: service_in_employ_of_qualifying_united_states_instrumentality
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3306(c)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            service performed in the employ ... of an instrumentality of the
            United States
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: wholly or partially owned by the United States
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            exempt from the tax imposed by section 3301 by virtue of any
            provision of law which specifically refers to such section
versions:
  - effective_from: '1990-01-01'
    formula: |-
      service_performed_in_employ_of_instrumentality_of_united_states
      and (
        instrumentality_wholly_or_partially_owned_by_united_states
        or instrumentality_exempt_from_federal_unemployment_excise_tax_by_specific_reference_to_section_3301_or_prior_law
      )

open in graph ↗

federal_government_or_qualifying_instrumentality_service_excepted_from_employment26 USC § 3306 (c)(6) (c) · derived

26 USC 3306(c)(6)

name: >-
  federal_government_or_qualifying_instrumentality_service_excepted_from_employment
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3306(c)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: service performed in the employ of the United States Government
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: or of an instrumentality of the United States which is—
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/6#service_in_employ_of_qualifying_united_states_instrumentality
          output: service_in_employ_of_qualifying_united_states_instrumentality
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      service_performed_in_employ_of_united_states_government
      or service_in_employ_of_qualifying_united_states_instrumentality

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/c/6.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

service_in_employ_of_qualifying_united_states_instrumentality

Derived(c) in text ↖

source: 26 USC 3306(c)(6)

- name: service_in_employ_of_qualifying_united_states_instrumentality
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: service performed in the employ ... of an instrumentality of the United States
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: wholly or partially owned by the United States
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              exempt from the tax imposed by section 3301 by virtue of any provision of law which
              specifically refers to such section
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_in_employ_of_instrumentality_of_united_states
        and (
          instrumentality_wholly_or_partially_owned_by_united_states
          or instrumentality_exempt_from_federal_unemployment_excise_tax_by_specific_reference_to_section_3301_or_prior_law
        )

federal_government_or_qualifying_instrumentality_service_excepted_from_employment

Derived(c) in text ↖

source: 26 USC 3306(c)(6)

- name: federal_government_or_qualifying_instrumentality_service_excepted_from_employment
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3306(c)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: service performed in the employ of the United States Government
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: or of an instrumentality of the United States which is—
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/c/6#service_in_employ_of_qualifying_united_states_instrumentality
            output: service_in_employ_of_qualifying_united_states_instrumentality
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_in_employ_of_united_states_government
        or service_in_employ_of_qualifying_united_states_instrumentality

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3301inferredUS Federal › Statutes › Title 26 › § 3301