Coordination with other sections

For purposes of this chapter and so much of subtitle F as relates to this chapter, payments to any person which are subject to withholding under this subsection shall be treated as if they were wages paid by an employer to an employee.

in view

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▸rulespec code

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statutes/26/3402/r.yaml

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Rules

indian_casino_profit_payment_withholding_predicate

Derived

source: 26 USC 3402(r)(1)

- name: indian_casino_profit_payment_withholding_predicate
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(r)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              Every person, including an Indian tribe, making a payment to a member of an Indian
              tribe from the net revenues of any class II or class III gaming activity conducted or
              licensed by such tribe
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: shall deduct and withhold from such payment a tax
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payer_makes_payment
        and payment_is_to_member_of_indian_tribe
        and payment_is_from_net_revenues_of_class_II_or_class_III_gaming_activity
        and gaming_activity_is_conducted_or_licensed_by_that_tribe

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