us/statute/26/3402/t/2

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Official source

such stock shall be treated for purposes of section 3501(b) in the same manner as a non-cash fringe benefit.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/t.yaml

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Rules

qualified_stock_with_section_83_i_election

Derived

source: 26 USC 3402(t)

- name: qualified_stock_with_section_83_i_election
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3402(t)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: qualified stock (as defined in section 83(i)(2))
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: with respect to which an election is made under section 83(i)
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        stock_is_qualified_stock_as_defined_in_section_83_i_2
        and section_83_i_election_made_with_respect_to_stock

section_1_maximum_rate_floor_applies_to_qualified_stock_with_section_83_i_election

Derived

source: 26 USC 3402(t)(1)

- name: section_1_maximum_rate_floor_applies_to_qualified_stock_with_section_83_i_election
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3402(t)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/t#qualified_stock_with_section_83_i_election
            output: qualified_stock_with_section_83_i_election
            hash: sha256:local
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              the rate of tax under subsection (a) shall not be less than the maximum rate of tax in
              effect under section 1
  versions:
    - effective_from: '0001-01-01'
      formula: qualified_stock_with_section_83_i_election

qualified_stock_treated_as_noncash_fringe_benefit_for_section_3501_b

Derived

source: 26 USC 3402(t)(2)

- name: qualified_stock_treated_as_noncash_fringe_benefit_for_section_3501_b
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3402(t)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/t#qualified_stock_with_section_83_i_election
            output: qualified_stock_with_section_83_i_election
            hash: sha256:local
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              such stock shall be treated for purposes of section 3501(b) in the same manner as a
              non-cash fringe benefit
  versions:
    - effective_from: '0001-01-01'
      formula: qualified_stock_with_section_83_i_election

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3501 (b)inferredUS Federal › Statutes › Title 26 › § 3501 › (b)

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us/statute/26/3402/t/2 · Axiom

Official source

such stock shall be treated for purposes of section 3501(b) in the same manner as a non-cash fringe benefit.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/t.yaml

Displaying the canonical repository encoding.

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

View on GitHub

Rules

qualified_stock_with_section_83_i_election

Derived

source: 26 USC 3402(t)

- name: qualified_stock_with_section_83_i_election
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3402(t)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: qualified stock (as defined in section 83(i)(2))
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: with respect to which an election is made under section 83(i)
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        stock_is_qualified_stock_as_defined_in_section_83_i_2
        and section_83_i_election_made_with_respect_to_stock

section_1_maximum_rate_floor_applies_to_qualified_stock_with_section_83_i_election

Derived

source: 26 USC 3402(t)(1)

- name: section_1_maximum_rate_floor_applies_to_qualified_stock_with_section_83_i_election
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3402(t)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/t#qualified_stock_with_section_83_i_election
            output: qualified_stock_with_section_83_i_election
            hash: sha256:local
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              the rate of tax under subsection (a) shall not be less than the maximum rate of tax in
              effect under section 1
  versions:
    - effective_from: '0001-01-01'
      formula: qualified_stock_with_section_83_i_election

qualified_stock_treated_as_noncash_fringe_benefit_for_section_3501_b

Derived

source: 26 USC 3402(t)(2)

- name: qualified_stock_treated_as_noncash_fringe_benefit_for_section_3501_b
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3402(t)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/t#qualified_stock_with_section_83_i_election
            output: qualified_stock_with_section_83_i_election
            hash: sha256:local
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              such stock shall be treated for purposes of section 3501(b) in the same manner as a
              non-cash fringe benefit
  versions:
    - effective_from: '0001-01-01'
      formula: qualified_stock_with_section_83_i_election

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3501 (b)inferredUS Federal › Statutes › Title 26 › § 3501 › (b)