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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

▸rulespec code

Shown source

statutes/26/3402/i.yaml

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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/2 — Treatment as tax · Axiom

Treatment as tax

Official source

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

▸rulespec code

Shown source

statutes/26/3402/i.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3402/i; no dedicated encoding exists for this exact provision yet.

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'