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Coordination with other sections

For purposes of section 31, this chapter (other than section 3402(n)), and so much of subtitle F (other than section 7205) as relates to this chapter, payments which are subject to withholding under this section shall be treated as if they were wages paid by an employer to an employee (and amounts deducted and withheld under this section shall be treated as if deducted and withheld under section 3402).

in view

Whole section

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statutes/26/3406/h.yaml

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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 (4)

References

This rule cites 4 other rules.

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

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us/statute/26/3406/h/10 — Coordination with other sections · Axiom

Coordination with other sections

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/3406/h.yaml

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This encoding covers the parent provision us/statute/26/3406/h; no dedicated encoding exists for this exact provision yet.

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 (4)

References

This rule cites 4 other rules.

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