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us/statute/26/102/c — Employee gifts · Axiom

Employee gifts

(1) In general

(1)In general#

Subsection (a) shall not exclude from gross income any amount transferred by or for an employer to, or for the benefit of, an employee.

(2)Cross references#

For provisions excluding certain employee achievement awards from gross income, see section 74(c).

For provisions excluding certain de minimis fringes from gross income, see section 132(e).

in view

Whole section

▸rulespec code

Shown source

statutes/26/102.yaml

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Rules

amount_excluded_from_gross_income_under_section_102

Derived

source: 26 U.S.C. 102(a)-(c)

- name: amount_excluded_from_gross_income_under_section_102
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 U.S.C. 102(a)-(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/102
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/102
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, value_of_property_acquired_by_gift_bequest_devise_or_inheritance -
        income_from_property_referred_to_in_subsection_a -
        amount_of_gift_bequest_devise_or_inheritance_that_is_income_from_property -
        amount_paid_credited_or_to_be_distributed_at_intervals_out_of_income_from_property -
        amount_included_in_gross_income_of_beneficiary_under_subchapter_j -
        amount_transferred_by_or_for_employer_to_or_for_benefit_of_employee)

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 74 (c)inferredUS Federal › Statutes › Title 26 › § 74 › (c)
26 USC § 132 (e)inferredUS Federal › Statutes › Title 26 › § 132 › (e)

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Employee gifts

Official source

(1) In general

(1)In general#

Subsection (a) shall not exclude from gross income any amount transferred by or for an employer to, or for the benefit of, an employee.

(2)Cross references#

For provisions excluding certain employee achievement awards from gross income, see section 74(c).

For provisions excluding certain de minimis fringes from gross income, see section 132(e).

in view

Whole section

▸rulespec code

Shown source

statutes/26/102.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/102; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

amount_excluded_from_gross_income_under_section_102

Derived

source: 26 U.S.C. 102(a)-(c)

- name: amount_excluded_from_gross_income_under_section_102
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 U.S.C. 102(a)-(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/102
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/102
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, value_of_property_acquired_by_gift_bequest_devise_or_inheritance -
        income_from_property_referred_to_in_subsection_a -
        amount_of_gift_bequest_devise_or_inheritance_that_is_income_from_property -
        amount_paid_credited_or_to_be_distributed_at_intervals_out_of_income_from_property -
        amount_included_in_gross_income_of_beneficiary_under_subchapter_j -
        amount_transferred_by_or_for_employer_to_or_for_benefit_of_employee)

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 74 (c)inferredUS Federal › Statutes › Title 26 › § 74 › (c)
26 USC § 132 (e)inferredUS Federal › Statutes › Title 26 › § 132 › (e)