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Withholding to be treated as wage withholding under section 3402 for other purposes

2 rules0 of 2 subsections

For purposes of this chapter (and so much of subtitle F as relates to this chapter)—

(1)

(1)#

any designated distribution (whether or not an election under this section applies to such distribution) shall be treated as if it were wages paid by an employer to an employee with respect to which there has been withholding under section 3402, and

(2)#

in the case of any designated distribution not subject to withholding under this section by reason of an election under this section, the amount withheld shall be treated as zero.

in view

Whole section

Encodings · 2

designated_distribution_treated_as_wages_with_section_3402_withholding26 USC § 3405 (f) · derived

26 USC 3405(f)(1)

name: designated_distribution_treated_as_wages_with_section_3402_withholding
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: >-
            any designated distribution ... shall be treated as if it were wages
            paid by an employer to an employee with respect to which there has
            been withholding under section 3402
versions:
  - effective_from: '1990-01-01'
    formula: payment_is_designated_distribution_as_defined_in_section_3405_e_1

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elected_no_withholding_designated_distribution_amount_withheld_treated_as_zero26 USC § 3405 (f) · derived

26 USC 3405(f)(2)

name: elected_no_withholding_designated_distribution_amount_withheld_treated_as_zero
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3405(f)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: >-
            in the case of any designated distribution not subject to
            withholding under this section by reason of an election under this
            section
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: the amount withheld shall be treated as zero
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if payment_is_designated_distribution_as_defined_in_section_3405_e_1 and
      designated_distribution_not_subject_to_withholding_under_section_3405_by_reason_of_election_under_section_3405:
      0 else:
      actual_amount_withheld_from_designated_distribution_under_section_3405

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▸rulespec code

Shown source

statutes/26/3405/f.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

designated_distribution_treated_as_wages_with_section_3402_withholding

Derived

source: 26 USC 3405(f)(1)

- name: designated_distribution_treated_as_wages_with_section_3402_withholding
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: >-
              any designated distribution ... shall be treated as if it were wages paid by an
              employer to an employee with respect to which there has been withholding under section
              3402
  versions:
    - effective_from: '1990-01-01'
      formula: payment_is_designated_distribution_as_defined_in_section_3405_e_1

elected_no_withholding_designated_distribution_amount_withheld_treated_as_zero

Derived

source: 26 USC 3405(f)(2)

- name: elected_no_withholding_designated_distribution_amount_withheld_treated_as_zero
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3405(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: >-
              in the case of any designated distribution not subject to withholding under this
              section by reason of an election under this section
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: the amount withheld shall be treated as zero
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if payment_is_designated_distribution_as_defined_in_section_3405_e_1 and
        designated_distribution_not_subject_to_withholding_under_section_3405_by_reason_of_election_under_section_3405:
        0 else: actual_amount_withheld_from_designated_distribution_under_section_3405

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3402inferredUS Federal › Statutes › Title 26 › § 3402

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us/statute/26/3405/f — Withholding to be treated as wage withholding under section 3402 for other purposes · Axiom

Withholding to be treated as wage withholding under section 3402 for other purposes

2 rules0 of 2 subsections

Official source

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For purposes of this chapter (and so much of subtitle F as relates to this chapter)—

(1)

(1)#

(2)#

in the case of any designated distribution not subject to withholding under this section by reason of an election under this section, the amount withheld shall be treated as zero.

in view

Whole section

Encodings · 2

designated_distribution_treated_as_wages_with_section_3402_withholding26 USC § 3405 (f) · derived

26 USC 3405(f)(1)

name: designated_distribution_treated_as_wages_with_section_3402_withholding
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: >-
            any designated distribution ... shall be treated as if it were wages
            paid by an employer to an employee with respect to which there has
            been withholding under section 3402
versions:
  - effective_from: '1990-01-01'
    formula: payment_is_designated_distribution_as_defined_in_section_3405_e_1

open in graph ↗

elected_no_withholding_designated_distribution_amount_withheld_treated_as_zero26 USC § 3405 (f) · derived

26 USC 3405(f)(2)

name: elected_no_withholding_designated_distribution_amount_withheld_treated_as_zero
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3405(f)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: >-
            in the case of any designated distribution not subject to
            withholding under this section by reason of an election under this
            section
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: the amount withheld shall be treated as zero
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if payment_is_designated_distribution_as_defined_in_section_3405_e_1 and
      designated_distribution_not_subject_to_withholding_under_section_3405_by_reason_of_election_under_section_3405:
      0 else:
      actual_amount_withheld_from_designated_distribution_under_section_3405

open in graph ↗

▸rulespec code

Shown source

statutes/26/3405/f.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

designated_distribution_treated_as_wages_with_section_3402_withholding

Derived

source: 26 USC 3405(f)(1)

- name: designated_distribution_treated_as_wages_with_section_3402_withholding
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: >-
              any designated distribution ... shall be treated as if it were wages paid by an
              employer to an employee with respect to which there has been withholding under section
              3402
  versions:
    - effective_from: '1990-01-01'
      formula: payment_is_designated_distribution_as_defined_in_section_3405_e_1

elected_no_withholding_designated_distribution_amount_withheld_treated_as_zero

Derived

source: 26 USC 3405(f)(2)

- name: elected_no_withholding_designated_distribution_amount_withheld_treated_as_zero
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3405(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: >-
              in the case of any designated distribution not subject to withholding under this
              section by reason of an election under this section
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: the amount withheld shall be treated as zero
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if payment_is_designated_distribution_as_defined_in_section_3405_e_1 and
        designated_distribution_not_subject_to_withholding_under_section_3405_by_reason_of_election_under_section_3405:
        0 else: actual_amount_withheld_from_designated_distribution_under_section_3405

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3402inferredUS Federal › Statutes › Title 26 › § 3402