loading…

us/statute/26/3405/a/1 — Withholding as if payment were wages · Axiom

Withholding as if payment were wages

The payor of any periodic payment (as defined in subsection (e)(2)) shall withhold from such payment the amount which would be required to be withheld from such payment if such payment were a payment of wages by an employer to an employee for the appropriate payroll period.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3405/a.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3405/a; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

periodic_payment_amount_treated_as_wages_for_withholding

Derived

source: 26 USC 3405(a)(1)

- name: periodic_payment_amount_treated_as_wages_for_withholding
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3405(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/e#periodic_payment
            output: periodic_payment
            hash: sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: if such payment were a payment of wages
  versions:
    - effective_from: '1990-01-01'
      formula: 'if periodic_payment: max(0, periodic_payment_amount) else: 0'

periodic_payment_no_withholding_election_in_effect

Derived

source: 26 USC 3405(a)(2)

- name: periodic_payment_no_withholding_election_in_effect
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: An individual may elect to have paragraph (1) not apply
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: Such an election shall remain in effect until revoked
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_elects_no_withholding_for_periodic_payments
        and not individual_revokes_no_withholding_election_for_periodic_payments

periodic_payment_withholding_under_paragraph_one_applies

Derived

source: 26 USC 3405(a)(1), 3405(a)(2)

- name: periodic_payment_withholding_under_paragraph_one_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(1), 3405(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/e#periodic_payment
            output: periodic_payment
            hash: sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/a#periodic_payment_no_withholding_election_in_effect
            output: periodic_payment_no_withholding_election_in_effect
            hash: sha256:local
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        periodic_payment
        and not periodic_payment_no_withholding_election_in_effect

periodic_payment_election_or_revocation_effective_for_payment

Derived

source: 26 USC 3405(a)(3)

- name: periodic_payment_election_or_revocation_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: shall take effect as provided by subsection (f)(3) of section 3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/f#first_certificate_effective_for_payment
            output: first_certificate_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/f#replacement_certificate_default_effective_for_payment
            output: replacement_certificate_default_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3402/f#replacement_certificate_employer_election_earlier_effective_for_payment
            output: replacement_certificate_employer_election_earlier_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        first_certificate_effective_for_payment
        or replacement_certificate_default_effective_for_payment
        or replacement_certificate_employer_election_earlier_effective_for_payment

no_certificate_periodic_payment_secretary_rules_apply

Derived

source: 26 USC 3405(a)(4)

- name: no_certificate_periodic_payment_secretary_rules_apply
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: with respect to which a withholding allowance certificate is not in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: shall be determined under rules prescribed by the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: periodic_payment_withholding_allowance_certificate_not_in_effect

loading…

Withholding as if payment were wages

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/3405/a.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3405/a; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

periodic_payment_amount_treated_as_wages_for_withholding

Derived

source: 26 USC 3405(a)(1)

- name: periodic_payment_amount_treated_as_wages_for_withholding
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3405(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/e#periodic_payment
            output: periodic_payment
            hash: sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: if such payment were a payment of wages
  versions:
    - effective_from: '1990-01-01'
      formula: 'if periodic_payment: max(0, periodic_payment_amount) else: 0'

periodic_payment_no_withholding_election_in_effect

Derived

source: 26 USC 3405(a)(2)

- name: periodic_payment_no_withholding_election_in_effect
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: An individual may elect to have paragraph (1) not apply
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: Such an election shall remain in effect until revoked
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_elects_no_withholding_for_periodic_payments
        and not individual_revokes_no_withholding_election_for_periodic_payments

periodic_payment_withholding_under_paragraph_one_applies

Derived

source: 26 USC 3405(a)(1), 3405(a)(2)

- name: periodic_payment_withholding_under_paragraph_one_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(1), 3405(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/e#periodic_payment
            output: periodic_payment
            hash: sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/a#periodic_payment_no_withholding_election_in_effect
            output: periodic_payment_no_withholding_election_in_effect
            hash: sha256:local
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        periodic_payment
        and not periodic_payment_no_withholding_election_in_effect

periodic_payment_election_or_revocation_effective_for_payment

Derived

source: 26 USC 3405(a)(3)

- name: periodic_payment_election_or_revocation_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: shall take effect as provided by subsection (f)(3) of section 3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/f#first_certificate_effective_for_payment
            output: first_certificate_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/f#replacement_certificate_default_effective_for_payment
            output: replacement_certificate_default_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3402/f#replacement_certificate_employer_election_earlier_effective_for_payment
            output: replacement_certificate_employer_election_earlier_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        first_certificate_effective_for_payment
        or replacement_certificate_default_effective_for_payment
        or replacement_certificate_employer_election_earlier_effective_for_payment

no_certificate_periodic_payment_secretary_rules_apply

Derived

source: 26 USC 3405(a)(4)

- name: no_certificate_periodic_payment_secretary_rules_apply
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: with respect to which a withholding allowance certificate is not in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: shall be determined under rules prescribed by the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: periodic_payment_withholding_allowance_certificate_not_in_effect