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us/statute/26/3506/a — In general · Axiom

In general

2 rules

For purposes of this subtitle, a person engaged in the trade or business of putting sitters in touch with individuals who wish to employ them shall not be treated as the employer of such sitters (and such sitters shall not be treated as employees of such person) if such person does not pay or receive the salary or wages of the sitters and is compensated by the sitters or the persons who employ them on a fee basis.

in view

Whole section

Encodings · 2

sitter_placement_person_not_treated_as_employer26 USC § 3506 (a) · derived

26 USC 3506(a), 26 USC 3506(b)

name: sitter_placement_person_not_treated_as_employer
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3506(a), 26 USC 3506(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3506
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3506
versions:
  - effective_from: '1990-01-01'
    formula: >-
      person_engaged_in_trade_or_business_of_putting_sitters_in_touch_with_individuals_who_wish_to_employ_them

      and worker_is_sitter

      and not person_pays_or_receives_salary_or_wages_of_sitters

      and person_is_compensated_by_sitters_or_employing_individuals_on_fee_basis

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sitter_not_treated_as_employee_of_placement_person26 USC § 3506 (a) · derived

26 USC 3506(a), 26 USC 3506(b)

name: sitter_not_treated_as_employee_of_placement_person
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3506(a), 26 USC 3506(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3506
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3506
versions:
  - effective_from: '1990-01-01'
    formula: >-
      person_engaged_in_trade_or_business_of_putting_sitters_in_touch_with_individuals_who_wish_to_employ_them

      and sitters

      and not placement_person_pays_or_receives_salary_or_wages_of_sitters

      and
      placement_person_is_compensated_by_sitters_or_employing_individuals_on_fee_basis

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▸rulespec code

Shown source

statutes/26/3506.yaml

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Rules

sitters

Derived

source: 26 USC 3506(b)

- name: sitters
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3506(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3506
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_furnishes_personal_attendance_companionship_or_household_care_services
        and (
            services_are_furnished_to_children
            or services_are_furnished_to_elderly_individuals
            or services_are_furnished_to_disabled_individuals
        )

sitter_placement_person_not_treated_as_employer

Derived

source: 26 USC 3506(a), 26 USC 3506(b)

- name: sitter_placement_person_not_treated_as_employer
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3506(a), 26 USC 3506(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3506
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3506
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        person_engaged_in_trade_or_business_of_putting_sitters_in_touch_with_individuals_who_wish_to_employ_them

        and worker_is_sitter

        and not person_pays_or_receives_salary_or_wages_of_sitters

        and person_is_compensated_by_sitters_or_employing_individuals_on_fee_basis

sitter_not_treated_as_employee_of_placement_person

Derived

source: 26 USC 3506(a), 26 USC 3506(b)

- name: sitter_not_treated_as_employee_of_placement_person
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3506(a), 26 USC 3506(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3506
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3506
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        person_engaged_in_trade_or_business_of_putting_sitters_in_touch_with_individuals_who_wish_to_employ_them

        and sitters

        and not placement_person_pays_or_receives_salary_or_wages_of_sitters

        and placement_person_is_compensated_by_sitters_or_employing_individuals_on_fee_basis

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In general

2 rules

Official source

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in view

Whole section

Encodings · 2

sitter_placement_person_not_treated_as_employer26 USC § 3506 (a) · derived

26 USC 3506(a), 26 USC 3506(b)

name: sitter_placement_person_not_treated_as_employer
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3506(a), 26 USC 3506(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3506
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3506
versions:
  - effective_from: '1990-01-01'
    formula: >-
      person_engaged_in_trade_or_business_of_putting_sitters_in_touch_with_individuals_who_wish_to_employ_them

      and worker_is_sitter

      and not person_pays_or_receives_salary_or_wages_of_sitters

      and person_is_compensated_by_sitters_or_employing_individuals_on_fee_basis

open in graph ↗

sitter_not_treated_as_employee_of_placement_person26 USC § 3506 (a) · derived

26 USC 3506(a), 26 USC 3506(b)

name: sitter_not_treated_as_employee_of_placement_person
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3506(a), 26 USC 3506(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3506
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3506
versions:
  - effective_from: '1990-01-01'
    formula: >-
      person_engaged_in_trade_or_business_of_putting_sitters_in_touch_with_individuals_who_wish_to_employ_them

      and sitters

      and not placement_person_pays_or_receives_salary_or_wages_of_sitters

      and
      placement_person_is_compensated_by_sitters_or_employing_individuals_on_fee_basis

open in graph ↗

▸rulespec code

Shown source

statutes/26/3506.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3506; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

sitters

Derived

source: 26 USC 3506(b)

- name: sitters
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3506(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3506
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_furnishes_personal_attendance_companionship_or_household_care_services
        and (
            services_are_furnished_to_children
            or services_are_furnished_to_elderly_individuals
            or services_are_furnished_to_disabled_individuals
        )

sitter_placement_person_not_treated_as_employer

Derived

source: 26 USC 3506(a), 26 USC 3506(b)

- name: sitter_placement_person_not_treated_as_employer
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3506(a), 26 USC 3506(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3506
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3506
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        person_engaged_in_trade_or_business_of_putting_sitters_in_touch_with_individuals_who_wish_to_employ_them

        and worker_is_sitter

        and not person_pays_or_receives_salary_or_wages_of_sitters

        and person_is_compensated_by_sitters_or_employing_individuals_on_fee_basis

sitter_not_treated_as_employee_of_placement_person

Derived

source: 26 USC 3506(a), 26 USC 3506(b)

- name: sitter_not_treated_as_employee_of_placement_person
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3506(a), 26 USC 3506(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3506
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3506
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        person_engaged_in_trade_or_business_of_putting_sitters_in_touch_with_individuals_who_wish_to_employ_them

        and sitters

        and not placement_person_pays_or_receives_salary_or_wages_of_sitters

        and placement_person_is_compensated_by_sitters_or_employing_individuals_on_fee_basis