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Regulations

Official source

The Secretary shall prescribe such regulations as may be necessary to carry out the purpose of this section.

in view

Whole section

▸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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us/statute/26/3506/c — Regulations · Axiom

Regulations

Official source

The Secretary shall prescribe such regulations as may be necessary to carry out the purpose of this section.

in view

Whole section

▸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