us/statute/26/3402/m/3

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such additional deductions (including the additional standard deduction under section 63(c)(3) for the aged and blind) and other items as may be specified by the Secretary in regulations.

in view

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▸rulespec code

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statutes/26/3402/m.yaml

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Rules

employee_entitled_to_additional_withholding_adjustment

Derived

source: 26 USC 3402(m)

- name: employee_entitled_to_additional_withholding_adjustment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3402(m)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: Under regulations prescribed by the Secretary
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              an employee shall be entitled to an additional withholding allowance or additional
              reductions in withholding
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        person_is_employee
        and secretary_regulations_prescribe_additional_withholding_allowance_or_reductions

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 63 (c)(3)inferredUS Federal › Statutes › Title 26 › § 63 › (c)(3)

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us/statute/26/3402/m/3 · Axiom