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us/statute/26/3406/h — Other definitions and special rules · Axiom

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Encodings · 11

incorrect_tin_count_threshold_for_lockout26 USC § 3406 (h) · parameter

26 USC 3406(h)(2)

name: incorrect_tin_count_threshold_for_lockout
kind: parameter
dtype: Count
source: 26 USC 3406(h)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: 2 incorrect TINs
versions:
  - effective_from: '1990-01-01'
    formula: '2'

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incorrect_tin_lockout_period_years26 USC § 3406 (h) · parameter

26 USC 3406(h)(2)

name: incorrect_tin_lockout_period_years
kind: parameter
dtype: Count
source: 26 USC 3406(h)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: in any 3-year period
versions:
  - effective_from: '1990-01-01'
    formula: '3'

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improper_digit_tin_treated_as_failure_to_furnish26 USC § 3406 (h) · derived

26 USC 3406(h)(1)

name: improper_digit_tin_treated_as_failure_to_furnish
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3406(h)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            treated as failing to furnish his TIN if the TIN furnished does not
            contain the proper number of digits
versions:
  - effective_from: '1990-01-01'
    formula: tin_furnished_does_not_contain_proper_number_of_digits

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second_incorrect_tin_lockout_applies26 USC § 3406 (h) · derived

26 USC 3406(h)(2)

name: second_incorrect_tin_lockout_applies
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3406(h)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            If the payee furnishes the payor 2 incorrect TINs in any 3-year
            period
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: after receiving notice of the second incorrect TIN
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            until the day on which the payor receives notification from the
            Secretary that a correct TIN has been furnished
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3406/h#incorrect_tin_count_threshold_for_lockout
          output: incorrect_tin_count_threshold_for_lockout
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3406/h#incorrect_tin_lockout_period_years
          output: incorrect_tin_lockout_period_years
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      incorrect_tins_furnished_to_payor_count_in_period >=
      incorrect_tin_count_threshold_for_lockout

      and incorrect_tin_count_period_years <= incorrect_tin_lockout_period_years

      and payor_received_notice_of_second_incorrect_tin

      and not
      payor_has_received_secretary_notification_that_correct_tin_has_been_furnished

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joint_payee_payment_attributed_to_first_listed_payee26 USC § 3406 (h) · derived

26 USC 3406(h)(3)

name: joint_payee_payment_attributed_to_first_listed_payee
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3406(h)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            any payment to joint payees shall be treated as if all the payment
            were made to the first person listed
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: Except to the extent otherwise provided in regulations
versions:
  - effective_from: '1990-01-01'
    formula: |-
      payment_made_to_joint_payees
      and not regulations_provide_otherwise_for_joint_payee_payment

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payor26 USC § 3406 (h) · derived

26 USC 3406(h)(4)

name: payor
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3406(h)(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            a person required to file a return described in paragraph (2) or (3)
            of subsection (b) with respect to such payment
versions:
  - effective_from: '1990-01-01'
    formula: >-
      person_required_to_file_return_described_in_subsection_b_2_with_respect_to_payment

      or
      person_required_to_file_return_described_in_subsection_b_3_with_respect_to_payment

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readily_tradable_instrument26 USC § 3406 (h) · derived

26 USC 3406(h)(6)

name: readily_tradable_instrument
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 26 USC 3406(h)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            any instrument which is part of an issue any portion of which is
            traded on an established securities market
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            any instrument which is regularly quoted by brokers or dealers
            making a market
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            except as otherwise provided in regulations prescribed by the
            Secretary
versions:
  - effective_from: '1990-01-01'
    formula: >-
      instrument_is_part_of_issue_with_portion_traded_on_established_securities_market_within_section_453_f_5

      or (
          instrument_is_regularly_quoted_by_brokers_or_dealers_making_a_market
          and not secretary_regulations_provide_otherwise_for_regularly_quoted_instruments
      )

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payor_must_promptly_furnish_incorrect_tin_notice_copy_to_payee26 USC § 3406 (h) · derived

26 USC 3406(h)(8)

name: payor_must_promptly_furnish_incorrect_tin_notice_copy_to_payee
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3406(h)(8)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            Whenever the Secretary notifies a payor under paragraph (1)(B) of
            subsection (a) that the TIN furnished by any payee is incorrect
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: the payor shall promptly furnish such copy to the payee
versions:
  - effective_from: '1990-01-01'
    formula: >-
      secretary_notifies_payor_under_subsection_a_1_B_that_payee_tin_is_incorrect

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payor_must_promptly_notify_secretary_of_other_tin26 USC § 3406 (h) · derived

26 USC 3406(h)(9)

name: payor_must_promptly_notify_secretary_of_other_tin
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3406(h)(9)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            If the Secretary notifies a payor under paragraph (1)(B) of
            subsection (a) that the TIN furnished by any payee is incorrect
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: such payee subsequently furnishes another TIN to the payor
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            the payor shall promptly notify the Secretary of the other TIN so
            furnished
versions:
  - effective_from: '1990-01-01'
    formula: >-
      secretary_notifies_payor_under_subsection_a_1_B_that_payee_tin_is_incorrect

      and payee_subsequently_furnishes_another_tin_to_payor

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backup_withheld_payments_treated_as_wages_for_coordination26 USC § 3406 (h) · derived

26 USC 3406(h)(10)

name: backup_withheld_payments_treated_as_wages_for_coordination
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3406(h)(10)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            payments which are subject to withholding under this section shall
            be treated as if they were wages paid by an employer to an employee
versions:
  - effective_from: '1990-01-01'
    formula: >-
      payment_subject_to_withholding_under_section_3406

      and
      coordination_purpose_is_section_31_or_this_chapter_other_than_section_3402_n_or_subtitle_F_related_to_this_chapter_other_than_section_7205

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backup_withheld_amounts_treated_as_withheld_under_section_340226 USC § 3406 (h) · derived

26 USC 3406(h)(10)

name: backup_withheld_amounts_treated_as_withheld_under_section_3402
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3406(h)(10)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            amounts deducted and withheld under this section shall be treated as
            if deducted and withheld under section 3402
versions:
  - effective_from: '1990-01-01'
    formula: >-
      amount_deducted_and_withheld_under_section_3406

      and
      coordination_purpose_is_section_31_or_this_chapter_other_than_section_3402_n_or_subtitle_F_related_to_this_chapter_other_than_section_7205

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▸rulespec code

Shown source

statutes/26/3406/h.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

incorrect_tin_count_threshold_for_lockout

Parameter

source: 26 USC 3406(h)(2)

- name: incorrect_tin_count_threshold_for_lockout
  kind: parameter
  dtype: Count
  source: 26 USC 3406(h)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: 2 incorrect TINs
  versions:
    - effective_from: '1990-01-01'
      formula: '2'

incorrect_tin_lockout_period_years

Parameter

source: 26 USC 3406(h)(2)

- name: incorrect_tin_lockout_period_years
  kind: parameter
  dtype: Count
  source: 26 USC 3406(h)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: in any 3-year period
  versions:
    - effective_from: '1990-01-01'
      formula: '3'

improper_digit_tin_treated_as_failure_to_furnish

Derived

source: 26 USC 3406(h)(1)

- name: improper_digit_tin_treated_as_failure_to_furnish
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3406(h)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              treated as failing to furnish his TIN if the TIN furnished does not contain the proper
              number of digits
  versions:
    - effective_from: '1990-01-01'
      formula: tin_furnished_does_not_contain_proper_number_of_digits

second_incorrect_tin_lockout_applies

Derived

source: 26 USC 3406(h)(2)

- name: second_incorrect_tin_lockout_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3406(h)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: If the payee furnishes the payor 2 incorrect TINs in any 3-year period
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: after receiving notice of the second incorrect TIN
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              until the day on which the payor receives notification from the Secretary that a
              correct TIN has been furnished
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/h#incorrect_tin_count_threshold_for_lockout
            output: incorrect_tin_count_threshold_for_lockout
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/h#incorrect_tin_lockout_period_years
            output: incorrect_tin_lockout_period_years
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        incorrect_tins_furnished_to_payor_count_in_period >=
        incorrect_tin_count_threshold_for_lockout

        and incorrect_tin_count_period_years <= incorrect_tin_lockout_period_years

        and payor_received_notice_of_second_incorrect_tin

        and not payor_has_received_secretary_notification_that_correct_tin_has_been_furnished

joint_payee_payment_attributed_to_first_listed_payee

Derived

source: 26 USC 3406(h)(3)

- name: joint_payee_payment_attributed_to_first_listed_payee
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              any payment to joint payees shall be treated as if all the payment were made to the
              first person listed
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: Except to the extent otherwise provided in regulations
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_made_to_joint_payees
        and not regulations_provide_otherwise_for_joint_payee_payment

payor

Derived

source: 26 USC 3406(h)(4)

- name: payor
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3406(h)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              a person required to file a return described in paragraph (2) or (3) of subsection (b)
              with respect to such payment
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        person_required_to_file_return_described_in_subsection_b_2_with_respect_to_payment
        or person_required_to_file_return_described_in_subsection_b_3_with_respect_to_payment

readily_tradable_instrument

Derived

source: 26 USC 3406(h)(6)

- name: readily_tradable_instrument
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3406(h)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              any instrument which is part of an issue any portion of which is traded on an
              established securities market
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: any instrument which is regularly quoted by brokers or dealers making a market
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: except as otherwise provided in regulations prescribed by the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        instrument_is_part_of_issue_with_portion_traded_on_established_securities_market_within_section_453_f_5

        or (
            instrument_is_regularly_quoted_by_brokers_or_dealers_making_a_market
            and not secretary_regulations_provide_otherwise_for_regularly_quoted_instruments
        )

payor_must_promptly_furnish_incorrect_tin_notice_copy_to_payee

Derived

source: 26 USC 3406(h)(8)

- name: payor_must_promptly_furnish_incorrect_tin_notice_copy_to_payee
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(h)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              Whenever the Secretary notifies a payor under paragraph (1)(B) of subsection (a) that
              the TIN furnished by any payee is incorrect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: the payor shall promptly furnish such copy to the payee
  versions:
    - effective_from: '1990-01-01'
      formula: secretary_notifies_payor_under_subsection_a_1_B_that_payee_tin_is_incorrect

payor_must_promptly_notify_secretary_of_other_tin

Derived

source: 26 USC 3406(h)(9)

- name: payor_must_promptly_notify_secretary_of_other_tin
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(h)(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              If the Secretary notifies a payor under paragraph (1)(B) of subsection (a) that the
              TIN furnished by any payee is incorrect
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: such payee subsequently furnishes another TIN to the payor
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: the payor shall promptly notify the Secretary of the other TIN so furnished
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        secretary_notifies_payor_under_subsection_a_1_B_that_payee_tin_is_incorrect
        and payee_subsequently_furnishes_another_tin_to_payor

backup_withheld_payments_treated_as_wages_for_coordination

Derived

source: 26 USC 3406(h)(10)

- name: backup_withheld_payments_treated_as_wages_for_coordination
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(h)(10)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              payments which are subject to withholding under this section shall be treated as if
              they were wages paid by an employer to an employee
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payment_subject_to_withholding_under_section_3406

        and
        coordination_purpose_is_section_31_or_this_chapter_other_than_section_3402_n_or_subtitle_F_related_to_this_chapter_other_than_section_7205

backup_withheld_amounts_treated_as_withheld_under_section_3402

Derived

source: 26 USC 3406(h)(10)

- name: backup_withheld_amounts_treated_as_withheld_under_section_3402
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(h)(10)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              amounts deducted and withheld under this section shall be treated as if deducted and
              withheld under section 3402
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        amount_deducted_and_withheld_under_section_3406

        and
        coordination_purpose_is_section_31_or_this_chapter_other_than_section_3402_n_or_subtitle_F_related_to_this_chapter_other_than_section_7205

▸citations (8)

References

This rule cites 8 other rules.

26 USC § 6045 (c)(1)inferredUS Federal › Statutes › Title 26 › § 6045 › (c)(1)
26 USC § 6045 (e)(2)inferredUS Federal › Statutes › Title 26 › § 6045 › (e)(2)
26 USC § 453 (f)(5)inferredUS Federal › Statutes › Title 26 › § 453 › (f)(5)
26 USC § 6049 (d)inferredUS Federal › Statutes › Title 26 › § 6049 › (d)
26 USC § 31inferredUS Federal › Statutes › Title 26 › § 31
26 USC § 3402 (n)inferredUS Federal › Statutes › Title 26 › § 3402 › (n)
26 USC § 7205inferredUS Federal › Statutes › Title 26 › § 7205
26 USC § 3402inferredUS Federal › Statutes › Title 26 › § 3402

Other definitions and special rules

Other definitions and special rules

(1)Obviously incorrect number#

(2)Payee furnishes 2 incorrect TINs#

(3)Joint payees#

(4)Payor defined#

(5)Broker#

(6)Readily tradable instrument#

(7)Original issue discount#

(8)Requirement of notice to payee#

(9)Requirement of notice to Secretary#

(10)Coordination with other sections#

incorrect_tin_count_threshold_for_lockout

incorrect_tin_lockout_period_years

improper_digit_tin_treated_as_failure_to_furnish

second_incorrect_tin_lockout_applies

joint_payee_payment_attributed_to_first_listed_payee

payor

readily_tradable_instrument

payor_must_promptly_furnish_incorrect_tin_notice_copy_to_payee

payor_must_promptly_notify_secretary_of_other_tin

backup_withheld_payments_treated_as_wages_for_coordination

backup_withheld_amounts_treated_as_withheld_under_section_3402