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Acts to be performed by agents

3 rules

In case a fiduciary, agent, or other person has the control, receipt, custody, or disposal of, or pays the wages of an employee or group of employees, employed by one or more employers, the Secretary, under regulations prescribed by him, is authorized to designate such fiduciary, agent, or other person to perform such acts as are required of employers under this title and as the Secretary may specify. Except as may be otherwise prescribed by the Secretary, all provisions of law (including penalties) applicable in respect of an employer shall be applicable to a fiduciary, agent, or other person so designated but, except as so provided, the employer for whom such fiduciary, agent, or other person acts shall remain subject to the provisions of law (including penalties) applicable in respect of employers.

in view

Whole section

Encodings · 3

secretary_may_designate_wage_control_person_to_perform_employer_acts26 USC § 3504 · derived

26 USC 3504

name: secretary_may_designate_wage_control_person_to_perform_employer_acts
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3504
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: >-
            a fiduciary, agent, or other person has the control, receipt,
            custody, or disposal of, or pays the wages
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: >-
            wages of an employee or group of employees, employed by one or more
            employers
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: >-
            the Secretary, under regulations prescribed by him, is authorized to
            designate
versions:
  - effective_from: '1990-01-01'
    formula: |-
      person_is_fiduciary_agent_or_other_person
      and person_has_control_receipt_custody_disposal_or_pays_employee_wages
      and wages_are_of_employee_or_group_employed_by_one_or_more_employers
      and designation_is_under_secretary_regulations

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designated_person_subject_to_employer_law_provisions26 USC § 3504 · derived

26 USC 3504

name: designated_person_subject_to_employer_law_provisions
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3504
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: a fiduciary, agent, or other person so designated
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: >-
            all provisions of law (including penalties) applicable in respect of
            an employer shall be applicable
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: Except as may be otherwise prescribed by the Secretary
versions:
  - effective_from: '1990-01-01'
    formula: >-
      person_is_designated_by_secretary_under_section_3504

      and not
      secretary_otherwise_prescribes_employer_law_provisions_not_applicable

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employer_remains_subject_to_employer_law_provisions26 USC § 3504 · derived

26 USC 3504

name: employer_remains_subject_to_employer_law_provisions
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3504
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: the employer for whom such fiduciary, agent, or other person acts
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: >-
            shall remain subject to the provisions of law (including penalties)
            applicable in respect of employers
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: except as so provided
versions:
  - effective_from: '1990-01-01'
    formula: |-
      designated_person_acts_for_employer
      and not secretary_provides_employer_not_subject_to_employer_law_provisions

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▸rulespec code

Shown source

statutes/26/3504.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

secretary_may_designate_wage_control_person_to_perform_employer_acts

Derived

source: 26 USC 3504

- name: secretary_may_designate_wage_control_person_to_perform_employer_acts
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3504
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: >-
              a fiduciary, agent, or other person has the control, receipt, custody, or disposal of,
              or pays the wages
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: wages of an employee or group of employees, employed by one or more employers
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: the Secretary, under regulations prescribed by him, is authorized to designate
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        person_is_fiduciary_agent_or_other_person
        and person_has_control_receipt_custody_disposal_or_pays_employee_wages
        and wages_are_of_employee_or_group_employed_by_one_or_more_employers
        and designation_is_under_secretary_regulations

designated_person_subject_to_employer_law_provisions

Derived

source: 26 USC 3504

- name: designated_person_subject_to_employer_law_provisions
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3504
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: a fiduciary, agent, or other person so designated
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: >-
              all provisions of law (including penalties) applicable in respect of an employer shall
              be applicable
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: Except as may be otherwise prescribed by the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        person_is_designated_by_secretary_under_section_3504
        and not secretary_otherwise_prescribes_employer_law_provisions_not_applicable

employer_remains_subject_to_employer_law_provisions

Derived

source: 26 USC 3504

- name: employer_remains_subject_to_employer_law_provisions
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3504
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: the employer for whom such fiduciary, agent, or other person acts
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: >-
              shall remain subject to the provisions of law (including penalties) applicable in
              respect of employers
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: except as so provided
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        designated_person_acts_for_employer
        and not secretary_provides_employer_not_subject_to_employer_law_provisions

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us/statute/26/3504 — Acts to be performed by agents · Axiom

Acts to be performed by agents

3 rules

Official source

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in view

Whole section

Encodings · 3

secretary_may_designate_wage_control_person_to_perform_employer_acts26 USC § 3504 · derived

26 USC 3504

name: secretary_may_designate_wage_control_person_to_perform_employer_acts
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3504
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: >-
            a fiduciary, agent, or other person has the control, receipt,
            custody, or disposal of, or pays the wages
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: >-
            wages of an employee or group of employees, employed by one or more
            employers
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: >-
            the Secretary, under regulations prescribed by him, is authorized to
            designate
versions:
  - effective_from: '1990-01-01'
    formula: |-
      person_is_fiduciary_agent_or_other_person
      and person_has_control_receipt_custody_disposal_or_pays_employee_wages
      and wages_are_of_employee_or_group_employed_by_one_or_more_employers
      and designation_is_under_secretary_regulations

open in graph ↗

designated_person_subject_to_employer_law_provisions26 USC § 3504 · derived

26 USC 3504

name: designated_person_subject_to_employer_law_provisions
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3504
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: a fiduciary, agent, or other person so designated
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: >-
            all provisions of law (including penalties) applicable in respect of
            an employer shall be applicable
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: Except as may be otherwise prescribed by the Secretary
versions:
  - effective_from: '1990-01-01'
    formula: >-
      person_is_designated_by_secretary_under_section_3504

      and not
      secretary_otherwise_prescribes_employer_law_provisions_not_applicable

open in graph ↗

employer_remains_subject_to_employer_law_provisions26 USC § 3504 · derived

26 USC 3504

name: employer_remains_subject_to_employer_law_provisions
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3504
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: the employer for whom such fiduciary, agent, or other person acts
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: >-
            shall remain subject to the provisions of law (including penalties)
            applicable in respect of employers
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3504
          excerpt: except as so provided
versions:
  - effective_from: '1990-01-01'
    formula: |-
      designated_person_acts_for_employer
      and not secretary_provides_employer_not_subject_to_employer_law_provisions

open in graph ↗

▸rulespec code

Shown source

statutes/26/3504.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

secretary_may_designate_wage_control_person_to_perform_employer_acts

Derived

source: 26 USC 3504

- name: secretary_may_designate_wage_control_person_to_perform_employer_acts
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3504
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: >-
              a fiduciary, agent, or other person has the control, receipt, custody, or disposal of,
              or pays the wages
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: wages of an employee or group of employees, employed by one or more employers
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: the Secretary, under regulations prescribed by him, is authorized to designate
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        person_is_fiduciary_agent_or_other_person
        and person_has_control_receipt_custody_disposal_or_pays_employee_wages
        and wages_are_of_employee_or_group_employed_by_one_or_more_employers
        and designation_is_under_secretary_regulations

designated_person_subject_to_employer_law_provisions

Derived

source: 26 USC 3504

- name: designated_person_subject_to_employer_law_provisions
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3504
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: a fiduciary, agent, or other person so designated
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: >-
              all provisions of law (including penalties) applicable in respect of an employer shall
              be applicable
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: Except as may be otherwise prescribed by the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        person_is_designated_by_secretary_under_section_3504
        and not secretary_otherwise_prescribes_employer_law_provisions_not_applicable

employer_remains_subject_to_employer_law_provisions

Derived

source: 26 USC 3504

- name: employer_remains_subject_to_employer_law_provisions
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3504
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: the employer for whom such fiduciary, agent, or other person acts
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: >-
              shall remain subject to the provisions of law (including penalties) applicable in
              respect of employers
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3504
            excerpt: except as so provided
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        designated_person_acts_for_employer
        and not secretary_provides_employer_not_subject_to_employer_law_provisions