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us/statute/26/3403 — Liability for tax · Axiom

Liability for tax

2 rules

The employer shall be liable for the payment of the tax required to be deducted and withheld under this chapter, and shall not be liable to any person for the amount of any such payment.

in view

Whole section

Encodings · 2

employer_liability_for_chapter_withholding_tax_payment26 USC § 3403 · derived

26 USC 3403

name: employer_liability_for_chapter_withholding_tax_payment
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3403
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3403
versions:
  - effective_from: '1990-01-01'
    formula: max(0, tax_required_to_be_deducted_and_withheld_under_this_chapter)

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employer_liability_to_any_person_for_chapter_withholding_tax_payment26 USC § 3403 · derived

26 USC 3403

name: employer_liability_to_any_person_for_chapter_withholding_tax_payment
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3403
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3403
versions:
  - effective_from: '1990-01-01'
    formula: '0'

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▸rulespec code

Shown source

statutes/26/3403.yaml

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View on GitHub

Rules

employer_liability_for_chapter_withholding_tax_payment

Derived

source: 26 USC 3403

- name: employer_liability_for_chapter_withholding_tax_payment
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3403
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3403
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, tax_required_to_be_deducted_and_withheld_under_this_chapter)

employer_liability_to_any_person_for_chapter_withholding_tax_payment

Derived

source: 26 USC 3403

- name: employer_liability_to_any_person_for_chapter_withholding_tax_payment
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3403
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3403
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

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Liability for tax

2 rules

Official source

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The employer shall be liable for the payment of the tax required to be deducted and withheld under this chapter, and shall not be liable to any person for the amount of any such payment.

in view

Whole section

Encodings · 2

employer_liability_for_chapter_withholding_tax_payment26 USC § 3403 · derived

26 USC 3403

name: employer_liability_for_chapter_withholding_tax_payment
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3403
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3403
versions:
  - effective_from: '1990-01-01'
    formula: max(0, tax_required_to_be_deducted_and_withheld_under_this_chapter)

open in graph ↗

employer_liability_to_any_person_for_chapter_withholding_tax_payment26 USC § 3403 · derived

26 USC 3403

name: employer_liability_to_any_person_for_chapter_withholding_tax_payment
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3403
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3403
versions:
  - effective_from: '1990-01-01'
    formula: '0'

open in graph ↗

▸rulespec code

Shown source

statutes/26/3403.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

employer_liability_for_chapter_withholding_tax_payment

Derived

source: 26 USC 3403

- name: employer_liability_for_chapter_withholding_tax_payment
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3403
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3403
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, tax_required_to_be_deducted_and_withheld_under_this_chapter)

employer_liability_to_any_person_for_chapter_withholding_tax_payment

Derived

source: 26 USC 3403

- name: employer_liability_to_any_person_for_chapter_withholding_tax_payment
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3403
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3403
  versions:
    - effective_from: '1990-01-01'
      formula: '0'