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us/statute/26/3508/b/1 — Qualified real estate agent · Axiom

Qualified real estate agent

1 rule

Official source

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The term “qualified real estate agent” means any individual who is a sales person if—

(A) such individual is a licensed real estate agent,

(B) substantially all of the remuneration (whether or not paid in cash) for the services performed by such individual as a real estate agent is directly related to sales or other output (including the performance of services) rather than to the number of hours worked, and

(C) the services performed by the individual are performed pursuant to a written contract between such individual and the person for whom the services are performed and such contract provides that the individual will not be treated as an employee with respect to such services for Federal tax purposes.

in view

Whole section

Encodings · 1

services_performed_as_qualified_real_estate_agent_or_direct_seller26 USC § 3508 (b)(1) · derived

26 USC 3508(a), 26 USC 3508(b)(1), 26 USC 3508(b)(2)

name: services_performed_as_qualified_real_estate_agent_or_direct_seller
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3508(a), 26 USC 3508(b)(1), 26 USC 3508(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3508
          excerpt: >-
            services performed as a qualified real estate agent or as a direct
            seller
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3508#qualified_real_estate_agent
          output: qualified_real_estate_agent
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3508#direct_seller
          output: direct_seller
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      qualified_real_estate_agent
      or direct_seller

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▸rulespec code

Shown source

statutes/26/3508.yaml

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Rules

qualified_real_estate_agent

Derived

source: 26 USC 3508(b)

- name: qualified_real_estate_agent
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3508(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: The term “qualified real estate agent” means any individual who is a sales person if—
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: licensed real estate agent
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              remuneration ... directly related to sales or other output ... rather than to the
              number of hours worked
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              written contract ... provides that the individual will not be treated as an employee
              ... for Federal tax purposes
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_is_sales_person

        and individual_is_licensed_real_estate_agent

        and
        real_estate_agent_remuneration_substantially_all_directly_related_to_sales_or_other_output_rather_than_hours

        and
        real_estate_agent_services_performed_under_written_contract_providing_federal_tax_nonemployee_treatment

direct_seller_engaged_trade_or_business

Derived

source: 26 USC 3508(b)(2)(A)

- name: direct_seller_engaged_trade_or_business
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3508(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              selling (or soliciting the sale of) consumer products ... for resale ... in the home
              or otherwise than in a permanent retail establishment
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              selling (or soliciting the sale of) consumer products in the home or otherwise than in
              a permanent retail establishment
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: delivering or distribution of newspapers or shopping news
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        engaged_in_consumer_products_resale_trade_or_business_on_buy_sell_deposit_commission_or_secretary_prescribed_similar_basis_for_home_or_nonpermanent_retail_resale

        or engaged_in_consumer_products_home_or_nonpermanent_retail_trade_or_business

        or engaged_in_newspaper_or_shopping_news_delivery_or_distribution_trade_or_business

direct_seller

Derived

source: 26 USC 3508(b)(2)

- name: direct_seller
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3508(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: The term “direct seller” means any person if—
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3508#direct_seller_engaged_trade_or_business
            output: direct_seller_engaged_trade_or_business
            hash: sha256:local
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              remuneration ... directly related to sales or other output ... rather than to the
              number of hours worked
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              written contract ... provides that the person will not be treated as an employee ...
              for Federal tax purposes
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        direct_seller_engaged_trade_or_business

        and
        direct_seller_remuneration_substantially_all_directly_related_to_sales_or_other_output_rather_than_hours

        and
        direct_seller_services_performed_under_written_contract_providing_federal_tax_nonemployee_treatment

services_performed_as_qualified_real_estate_agent_or_direct_seller

Derived

source: 26 USC 3508(a), 26 USC 3508(b)(1), 26 USC 3508(b)(2)

- name: services_performed_as_qualified_real_estate_agent_or_direct_seller
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3508(a), 26 USC 3508(b)(1), 26 USC 3508(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: services performed as a qualified real estate agent or as a direct seller
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3508#qualified_real_estate_agent
            output: qualified_real_estate_agent
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3508#direct_seller
            output: direct_seller
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        qualified_real_estate_agent
        or direct_seller