us/statute/26/3405/f/1

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us/statute/26/3405/f/1 · Axiom

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

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statutes/26/3405/f.yaml

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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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Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/3405/f.yaml

Displaying the canonical repository encoding.

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

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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