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Domestic service employment taxes

1 rule1 of 2 subsections

Official source

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For purposes of this section, the term “domestic service employment taxes” means—

(1)

(1)#

any taxes imposed by chapter 21 or 23 on remuneration paid for domestic service in a private home of the employer, and

(2)∀ 1#

any amount withheld from such remuneration pursuant to an agreement under section 3402(p).

in view

Whole section

Encodings · 1

amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement26 USC § 3510 (c) (2) · derived

26 USC 3510(c)(2)

name: >-
  amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3510(c)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3510
          excerpt: >-
            any amount withheld from such remuneration pursuant to an agreement
            under section 3402(p)
versions:
  - effective_from: '1990-01-01'
    formula: >-
      max(0,
      amount_withheld_from_remuneration_for_domestic_service_in_private_home_pursuant_to_section_3402_p_agreement)

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▸rulespec code

Shown source

statutes/26/3510.yaml

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Rules

amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement

Derived(2) in text ↖

source: 26 USC 3510(c)(2)

- name: amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3510(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3510
            excerpt: >-
              any amount withheld from such remuneration pursuant to an agreement under section
              3402(p)
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0,
        amount_withheld_from_remuneration_for_domestic_service_in_private_home_pursuant_to_section_3402_p_agreement)

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3402 (p)inferredUS Federal › Statutes › Title 26 › § 3402 › (p)
26 USC § 3121 (g)(5)inferredUS Federal › Statutes › Title 26 › § 3121 › (g)(5)

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us/statute/26/3510/c — Domestic service employment taxes · Axiom

Domestic service employment taxes

1 rule1 of 2 subsections

Official source

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For purposes of this section, the term “domestic service employment taxes” means—

(1)

(1)#

any taxes imposed by chapter 21 or 23 on remuneration paid for domestic service in a private home of the employer, and

(2)∀ 1#

any amount withheld from such remuneration pursuant to an agreement under section 3402(p).

in view

Whole section

Encodings · 1

amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement26 USC § 3510 (c) (2) · derived

26 USC 3510(c)(2)

name: >-
  amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3510(c)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3510
          excerpt: >-
            any amount withheld from such remuneration pursuant to an agreement
            under section 3402(p)
versions:
  - effective_from: '1990-01-01'
    formula: >-
      max(0,
      amount_withheld_from_remuneration_for_domestic_service_in_private_home_pursuant_to_section_3402_p_agreement)

open in graph ↗

▸rulespec code

Shown source

statutes/26/3510.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3510; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement

Derived(2) in text ↖

source: 26 USC 3510(c)(2)

- name: amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3510(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3510
            excerpt: >-
              any amount withheld from such remuneration pursuant to an agreement under section
              3402(p)
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0,
        amount_withheld_from_remuneration_for_domestic_service_in_private_home_pursuant_to_section_3402_p_agreement)

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3402 (p)inferredUS Federal › Statutes › Title 26 › § 3402 › (p)
26 USC § 3121 (g)(5)inferredUS Federal › Statutes › Title 26 › § 3121 › (g)(5)