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Coordination with retirement plans for self-employed

This section shall not apply for purposes of subtitle A to the extent that the individual is treated as an employee under section 401(c)(1) (relating to self-employed individuals).

in view

Whole section

▸rulespec code

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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

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 401 (c)(1)inferredUS Federal › Statutes › Title 26 › § 401 › (c)(1)

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us/statute/26/3508/b/3 — Coordination with retirement plans for self-employed · Axiom

Coordination with retirement plans for self-employed

Official source

This section shall not apply for purposes of subtitle A to the extent that the individual is treated as an employee under section 401(c)(1) (relating to self-employed individuals).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3508.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3508; no dedicated encoding exists for this exact provision yet.

View on GitHub

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

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 401 (c)(1)inferredUS Federal › Statutes › Title 26 › § 401 › (c)(1)