us/statute/26/3402/c/1

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At the election of the employer with respect to any employee, the employer shall deduct and withhold upon the wages paid to such employee a tax (in lieu of the tax required to be deducted and withheld under subsection (a)) determined in accordance with tables prescribed by the Secretary in accordance with paragraph (6).

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statutes/26/3402/c.yaml

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Rules

wage_bracket_miscellaneous_period_days_for_nonpayroll_period_wages

Derived

source: 26 USC 3402(c)(2)

- name: wage_bracket_miscellaneous_period_days_for_nonpayroll_period_wages
  kind: derived
  entity: Payment
  dtype: Count
  period: Year
  source: 26 USC 3402(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              containing a number of days (including Sundays and holidays) equal to the number of
              days in the period
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wages_paid_with_respect_to_period_not_payroll_period:
        days_in_period_with_respect_to_which_wages_are_paid_including_sundays_and_holidays else: 0

wage_bracket_miscellaneous_period_days_for_wages_paid_without_regard_to_period

Derived

source: 26 USC 3402(c)(3)

- name: wage_bracket_miscellaneous_period_days_for_wages_paid_without_regard_to_period
  kind: derived
  entity: Payment
  dtype: Count
  period: Year
  source: 26 USC 3402(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              equal to the number of days (including Sundays and holidays) which have elapsed since
              ... whichever is the later
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wages_paid_by_employer_without_regard_to_any_payroll_period_or_other_period:
        days_elapsed_since_later_of_last_payment_commencement_or_january_first_including_sundays_and_holidays
        else: 0

wage_bracket_weekly_aggregate_computation_authorized

Derived

source: 26 USC 3402(c)(4)

- name: wage_bracket_weekly_aggregate_computation_authorized
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(c)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              the period, or the time described in paragraph (3), in respect of any wages is less
              than one week
  versions:
    - effective_from: '0001-01-01'
      formula: period_or_paragraph_3_time_in_respect_of_wages_is_less_than_one_week

wages_computed_for_wage_bracket_withholding

Derived

source: 26 USC 3402(c)(5)

- name: wages_computed_for_wage_bracket_withholding
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3402(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              If the wages exceed the highest wage bracket ... at the election of the employer, be
              computed to the nearest dollar
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wages_exceed_highest_wage_bracket and employer_elects_to_compute_wages_to_nearest_dollar:
        wages_computed_to_nearest_dollar else: wages

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us/statute/26/3402/c/1 · Axiom

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statutes/26/3402/c.yaml

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Rules

wage_bracket_miscellaneous_period_days_for_nonpayroll_period_wages

Derived

source: 26 USC 3402(c)(2)

- name: wage_bracket_miscellaneous_period_days_for_nonpayroll_period_wages
  kind: derived
  entity: Payment
  dtype: Count
  period: Year
  source: 26 USC 3402(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              containing a number of days (including Sundays and holidays) equal to the number of
              days in the period
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wages_paid_with_respect_to_period_not_payroll_period:
        days_in_period_with_respect_to_which_wages_are_paid_including_sundays_and_holidays else: 0

wage_bracket_miscellaneous_period_days_for_wages_paid_without_regard_to_period

Derived

source: 26 USC 3402(c)(3)

- name: wage_bracket_miscellaneous_period_days_for_wages_paid_without_regard_to_period
  kind: derived
  entity: Payment
  dtype: Count
  period: Year
  source: 26 USC 3402(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              equal to the number of days (including Sundays and holidays) which have elapsed since
              ... whichever is the later
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wages_paid_by_employer_without_regard_to_any_payroll_period_or_other_period:
        days_elapsed_since_later_of_last_payment_commencement_or_january_first_including_sundays_and_holidays
        else: 0

wage_bracket_weekly_aggregate_computation_authorized

Derived

source: 26 USC 3402(c)(4)

- name: wage_bracket_weekly_aggregate_computation_authorized
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(c)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              the period, or the time described in paragraph (3), in respect of any wages is less
              than one week
  versions:
    - effective_from: '0001-01-01'
      formula: period_or_paragraph_3_time_in_respect_of_wages_is_less_than_one_week

wages_computed_for_wage_bracket_withholding

Derived

source: 26 USC 3402(c)(5)

- name: wages_computed_for_wage_bracket_withholding
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3402(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              If the wages exceed the highest wage bracket ... at the election of the employer, be
              computed to the nearest dollar
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wages_exceed_highest_wage_bracket and employer_elects_to_compute_wages_to_nearest_dollar:
        wages_computed_to_nearest_dollar else: wages