us/statute/26/3402/g/1

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with respect to a payroll period or other period, any part of which is included in a payroll period or other period with respect to which wages are also paid to such employee by such employer, or

in view

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▸rulespec code

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statutes/26/3402/g.yaml

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Rules

special_wage_payment_regulatory_withholding_rule_applies

Derived

source: 26 USC 3402(g)

- name: special_wage_payment_regulatory_withholding_rule_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              with respect to a payroll period or other period, any part of which is included in a
              payroll period or other period
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              without regard to any payroll period or other period, but on or prior to the
              expiration of a payroll period or other period
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: with respect to a period beginning in one and ending in another calendar year
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: through an agent, fiduciary, or other person
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: shall be determined in accordance with regulations prescribed by the Secretary
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        wages_paid_for_period_partly_included_in_another_paid_period_for_same_employee_and_employer

        or
        wages_paid_without_regard_to_period_on_or_before_expiration_of_paid_period_for_same_employee_and_employer

        or wages_paid_for_period_beginning_in_one_calendar_year_and_ending_in_another

        or
        wages_paid_through_agent_fiduciary_or_other_person_who_controls_receives_has_custody_or_disposal_of_or_pays_wages_payable_by_another_employer_to_employee