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Changes in withholding

2 rules0 of 2 subsections

(1) In general

(1)In general#

The Secretary may by regulations provide for increases in the amount of withholding otherwise required under this section in cases where the employee requests such changes.

(2)Treatment as tax#

Any increased withholding under paragraph (1) shall for all purposes be considered tax required to be deducted and withheld under this chapter.

in view

Whole section

Encodings · 2

employee_requested_increased_withholding_regulatory_authority26 USC § 3402 (i) · derived

26 USC 3402(i)(1)

name: employee_requested_increased_withholding_regulatory_authority
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3402(i)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: in cases where the employee requests such changes
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            The Secretary may by regulations provide for increases in the amount
            of withholding
versions:
  - effective_from: '0001-01-01'
    formula: employee_requests_increased_withholding_changes

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increased_withholding_treated_as_required_withholding_tax26 USC § 3402 (i) · derived

26 USC 3402(i)(2)

name: increased_withholding_treated_as_required_withholding_tax
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3402(i)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: Any increased withholding under paragraph (1)
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            shall for all purposes be considered tax required to be deducted and
            withheld under this chapter
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if increased_withholding_is_under_paragraph_1:
      increased_withholding_amount else: 0

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▸rulespec code

Shown source

statutes/26/3402/i.yaml

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View on GitHub

Rules

employee_requested_increased_withholding_regulatory_authority

Derived

source: 26 USC 3402(i)(1)

- name: employee_requested_increased_withholding_regulatory_authority
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(i)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: in cases where the employee requests such changes
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: The Secretary may by regulations provide for increases in the amount of withholding
  versions:
    - effective_from: '0001-01-01'
      formula: employee_requests_increased_withholding_changes

increased_withholding_treated_as_required_withholding_tax

Derived

source: 26 USC 3402(i)(2)

- name: increased_withholding_treated_as_required_withholding_tax
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3402(i)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: Any increased withholding under paragraph (1)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall for all purposes be considered tax required to be deducted and withheld under
              this chapter
  versions:
    - effective_from: '0001-01-01'
      formula: 'if increased_withholding_is_under_paragraph_1: increased_withholding_amount else: 0'

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us/statute/26/3402/i — Changes in withholding · Axiom

Changes in withholding

2 rules0 of 2 subsections

Official source

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(1) In general

(1)In general#

The Secretary may by regulations provide for increases in the amount of withholding otherwise required under this section in cases where the employee requests such changes.

(2)Treatment as tax#

Any increased withholding under paragraph (1) shall for all purposes be considered tax required to be deducted and withheld under this chapter.

in view

Whole section

Encodings · 2

employee_requested_increased_withholding_regulatory_authority26 USC § 3402 (i) · derived

26 USC 3402(i)(1)

name: employee_requested_increased_withholding_regulatory_authority
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3402(i)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: in cases where the employee requests such changes
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            The Secretary may by regulations provide for increases in the amount
            of withholding
versions:
  - effective_from: '0001-01-01'
    formula: employee_requests_increased_withholding_changes

open in graph ↗

increased_withholding_treated_as_required_withholding_tax26 USC § 3402 (i) · derived

26 USC 3402(i)(2)

name: increased_withholding_treated_as_required_withholding_tax
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3402(i)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: Any increased withholding under paragraph (1)
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            shall for all purposes be considered tax required to be deducted and
            withheld under this chapter
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if increased_withholding_is_under_paragraph_1:
      increased_withholding_amount else: 0

open in graph ↗

▸rulespec code

Shown source

statutes/26/3402/i.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

employee_requested_increased_withholding_regulatory_authority

Derived

source: 26 USC 3402(i)(1)

- name: employee_requested_increased_withholding_regulatory_authority
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(i)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: in cases where the employee requests such changes
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: The Secretary may by regulations provide for increases in the amount of withholding
  versions:
    - effective_from: '0001-01-01'
      formula: employee_requests_increased_withholding_changes

increased_withholding_treated_as_required_withholding_tax

Derived

source: 26 USC 3402(i)(2)

- name: increased_withholding_treated_as_required_withholding_tax
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3402(i)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: Any increased withholding under paragraph (1)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall for all purposes be considered tax required to be deducted and withheld under
              this chapter
  versions:
    - effective_from: '0001-01-01'
      formula: 'if increased_withholding_is_under_paragraph_1: increased_withholding_amount else: 0'