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State, United States, and American employer

2 rules0 of 3 subsections

Official source

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For purposes of this chapter—

(1) State

(1)State#

The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.

(2)United States#

The term “United States” when used in a geographical sense includes the States, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.

(3)American employer#

The term “American employer” means a person who is—

(A) an individual who is a resident of the United States,

(B) a partnership, if two-thirds or more of the partners are residents of the United States,

(D) a corporation organized under the laws of the United States or of any State.

in view

Whole section

Encodings · 2

local_american_employer26 USC § 3306 (j) · derived

26 USC 3306(j): State, United States, and American employer For purposes of this chapter— (1) State The term “Sta...

name: local_american_employer
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: >-
  26 USC 3306(j): State, United States, and American employer For purposes of
  this chapter— (1) State The term “Sta...
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: an individual who is a resident of the United States
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            a partnership, if two-thirds or more of the partners are residents
            of the United States
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: a trust, if all of the trustees are residents of the United States
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            a corporation organized under the laws of the United States or of
            any State
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/h#partnership_resident_partner_fraction_threshold
          output: partnership_resident_partner_fraction_threshold
          hash: >-
            sha256:7fe5e86e5ea35041490b0a4c90cbb4d96badfd74b5da2fd235863b6c820b277e
versions:
  - effective_from: '1990-01-01'
    formula: |-
      individual_employer_is_resident_of_united_states
      or (
        employer_is_partnership
        and partnership_partners_resident_of_united_states_fraction >= partnership_resident_partner_fraction_threshold
      )
      or (
        employer_is_trust
        and all_trustees_are_residents_of_united_states
      )
      or corporation_employer_organized_under_laws_of_united_states_or_state

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puerto_rico_or_virgin_islands_citizen_considered_united_states_citizen_for_section26 USC § 3306 (j) · derived

26 USC 3306(j), final sentence

name: >-
  puerto_rico_or_virgin_islands_citizen_considered_united_states_citizen_for_section
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(j), final sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            citizen of the Commonwealth of Puerto Rico or the Virgin Islands
            (but not otherwise a citizen of the United States)
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            considered, for purposes of this section, as a citizen of the United
            States
versions:
  - effective_from: '1990-01-01'
    formula: |-
      individual_is_citizen_of_puerto_rico_or_virgin_islands
      and not individual_is_otherwise_citizen_of_united_states

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/j.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

local_american_employer

Derived

source: 26 USC 3306(j): State, United States, and American employer For purposes of this chapter— (1) State The term “Sta...

- name: local_american_employer
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3306(j): State, United States, and American employer For purposes of this chapter— (1)
    State The term “Sta...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: an individual who is a resident of the United States
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              a partnership, if two-thirds or more of the partners are residents of the United
              States
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: a trust, if all of the trustees are residents of the United States
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: a corporation organized under the laws of the United States or of any State
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/h#partnership_resident_partner_fraction_threshold
            output: partnership_resident_partner_fraction_threshold
            hash: sha256:7fe5e86e5ea35041490b0a4c90cbb4d96badfd74b5da2fd235863b6c820b277e
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_employer_is_resident_of_united_states
        or (
          employer_is_partnership
          and partnership_partners_resident_of_united_states_fraction >= partnership_resident_partner_fraction_threshold
        )
        or (
          employer_is_trust
          and all_trustees_are_residents_of_united_states
        )
        or corporation_employer_organized_under_laws_of_united_states_or_state

puerto_rico_or_virgin_islands_citizen_considered_united_states_citizen_for_section

Derived

source: 26 USC 3306(j), final sentence

- name: puerto_rico_or_virgin_islands_citizen_considered_united_states_citizen_for_section
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(j), final sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              citizen of the Commonwealth of Puerto Rico or the Virgin Islands (but not otherwise a
              citizen of the United States)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: considered, for purposes of this section, as a citizen of the United States
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_is_citizen_of_puerto_rico_or_virgin_islands
        and not individual_is_otherwise_citizen_of_united_states

loading…

us/statute/26/3306/j — State, United States, and American employer · Axiom

State, United States, and American employer

2 rules0 of 3 subsections

Official source

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For purposes of this chapter—

(1) State

(1)State#

The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.

(2)United States#

The term “United States” when used in a geographical sense includes the States, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.

(3)American employer#

The term “American employer” means a person who is—

(A) an individual who is a resident of the United States,

(B) a partnership, if two-thirds or more of the partners are residents of the United States,

(D) a corporation organized under the laws of the United States or of any State.

in view

Whole section

Encodings · 2

local_american_employer26 USC § 3306 (j) · derived

26 USC 3306(j): State, United States, and American employer For purposes of this chapter— (1) State The term “Sta...

name: local_american_employer
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: >-
  26 USC 3306(j): State, United States, and American employer For purposes of
  this chapter— (1) State The term “Sta...
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: an individual who is a resident of the United States
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            a partnership, if two-thirds or more of the partners are residents
            of the United States
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: a trust, if all of the trustees are residents of the United States
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            a corporation organized under the laws of the United States or of
            any State
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/h#partnership_resident_partner_fraction_threshold
          output: partnership_resident_partner_fraction_threshold
          hash: >-
            sha256:7fe5e86e5ea35041490b0a4c90cbb4d96badfd74b5da2fd235863b6c820b277e
versions:
  - effective_from: '1990-01-01'
    formula: |-
      individual_employer_is_resident_of_united_states
      or (
        employer_is_partnership
        and partnership_partners_resident_of_united_states_fraction >= partnership_resident_partner_fraction_threshold
      )
      or (
        employer_is_trust
        and all_trustees_are_residents_of_united_states
      )
      or corporation_employer_organized_under_laws_of_united_states_or_state

open in graph ↗

puerto_rico_or_virgin_islands_citizen_considered_united_states_citizen_for_section26 USC § 3306 (j) · derived

26 USC 3306(j), final sentence

name: >-
  puerto_rico_or_virgin_islands_citizen_considered_united_states_citizen_for_section
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(j), final sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            citizen of the Commonwealth of Puerto Rico or the Virgin Islands
            (but not otherwise a citizen of the United States)
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            considered, for purposes of this section, as a citizen of the United
            States
versions:
  - effective_from: '1990-01-01'
    formula: |-
      individual_is_citizen_of_puerto_rico_or_virgin_islands
      and not individual_is_otherwise_citizen_of_united_states

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/j.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

local_american_employer

Derived

source: 26 USC 3306(j): State, United States, and American employer For purposes of this chapter— (1) State The term “Sta...

- name: local_american_employer
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3306(j): State, United States, and American employer For purposes of this chapter— (1)
    State The term “Sta...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: an individual who is a resident of the United States
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              a partnership, if two-thirds or more of the partners are residents of the United
              States
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: a trust, if all of the trustees are residents of the United States
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: a corporation organized under the laws of the United States or of any State
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/h#partnership_resident_partner_fraction_threshold
            output: partnership_resident_partner_fraction_threshold
            hash: sha256:7fe5e86e5ea35041490b0a4c90cbb4d96badfd74b5da2fd235863b6c820b277e
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_employer_is_resident_of_united_states
        or (
          employer_is_partnership
          and partnership_partners_resident_of_united_states_fraction >= partnership_resident_partner_fraction_threshold
        )
        or (
          employer_is_trust
          and all_trustees_are_residents_of_united_states
        )
        or corporation_employer_organized_under_laws_of_united_states_or_state

puerto_rico_or_virgin_islands_citizen_considered_united_states_citizen_for_section

Derived

source: 26 USC 3306(j), final sentence

- name: puerto_rico_or_virgin_islands_citizen_considered_united_states_citizen_for_section
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(j), final sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              citizen of the Commonwealth of Puerto Rico or the Virgin Islands (but not otherwise a
              citizen of the United States)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: considered, for purposes of this section, as a citizen of the United States
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_is_citizen_of_puerto_rico_or_virgin_islands
        and not individual_is_otherwise_citizen_of_united_states