us/statute/26/1402/b/1

loading…

in the case of the tax imposed by section 1401(a), that part of the net earnings from self-employment which is in excess of (i) an amount equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective for the calendar year in which such taxable year begins, minus (ii) the amount of the wages paid to such individual during such taxable years; or

in view

Whole section

▸rulespec code

Shown source

statutes/26/1402/b.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/1402/b; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

self_employment_income_inclusion_threshold

Parameter

source: 26 USC 1402(b)(2)

- name: self_employment_income_inclusion_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 1402(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: less than $400
  versions:
    - effective_from: '1990-01-01'
      formula: '400'

individual_excluded_from_self_employment_income_definition

Derived

source: 26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings from self-employm...

- name: individual_excluded_from_self_employment_income_definition
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: >-
    26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings
    from self-employm...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              other than a nonresident alien individual, except as provided by an agreement under
              section 233 of the Social Security Act
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: shall not ... be considered to be a nonresident alien individual
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_is_nonresident_alien

        and not agreement_under_social_security_act_section_233_provides_for_individual

        and not
        individual_is_not_united_states_citizen_and_resident_of_puerto_rico_virgin_islands_guam_or_american_samoa

self_employment_income

Derived

source: 26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings from self-employm...

- name: self_employment_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: >-
    26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings
    from self-employm...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: means the net earnings from self-employment derived by an individual
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              other than a nonresident alien individual, except as provided by an agreement under
              section 233 of the Social Security Act
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: shall not include ... net earnings ... less than $400
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              In the case of church employee income, the special rules of subsection (j)(2) shall
              apply for purposes of paragraph (2).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1402/b#self_employment_income_inclusion_threshold
            output: self_employment_income_inclusion_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1402/b#individual_excluded_from_self_employment_income_definition
            output: individual_excluded_from_self_employment_income_definition
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if individual_excluded_from_self_employment_income_definition: 0 else: if
        net_earnings_from_self_employment_for_paragraph_2_threshold_test <
        self_employment_income_inclusion_threshold: 0 else: net_earnings_from_self_employment

self_employment_income_for_section_1401_a

Derived

source: 26 USC 1402(b)(1)

- name: self_employment_income_for_section_1401_a
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 1402(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: in the case of the tax imposed by section 1401(a)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              contribution and benefit base ... minus ... the amount of the wages paid to such
              individual
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1402/b#self_employment_income
            output: self_employment_income
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          self_employment_income,
          max(
            0,
            contribution_and_benefit_base_effective_for_calendar_year_in_which_taxable_year_begins - wages_paid_to_individual_during_taxable_year_for_section_1401_a
          )
        )

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 1401 (a)inferredUS Federal › Statutes › Title 26 › § 1401 › (a)

loading…

us/statute/26/1402/b/1 · Axiom

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/1402/b.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/1402/b; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

self_employment_income_inclusion_threshold

Parameter

source: 26 USC 1402(b)(2)

- name: self_employment_income_inclusion_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 1402(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: less than $400
  versions:
    - effective_from: '1990-01-01'
      formula: '400'

individual_excluded_from_self_employment_income_definition

Derived

source: 26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings from self-employm...

- name: individual_excluded_from_self_employment_income_definition
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: >-
    26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings
    from self-employm...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              other than a nonresident alien individual, except as provided by an agreement under
              section 233 of the Social Security Act
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: shall not ... be considered to be a nonresident alien individual
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_is_nonresident_alien

        and not agreement_under_social_security_act_section_233_provides_for_individual

        and not
        individual_is_not_united_states_citizen_and_resident_of_puerto_rico_virgin_islands_guam_or_american_samoa

self_employment_income

Derived

source: 26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings from self-employm...

- name: self_employment_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: >-
    26 USC 1402(b): Self-employment income The term “self-employment income” means the net earnings
    from self-employm...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: means the net earnings from self-employment derived by an individual
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              other than a nonresident alien individual, except as provided by an agreement under
              section 233 of the Social Security Act
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: shall not include ... net earnings ... less than $400
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              In the case of church employee income, the special rules of subsection (j)(2) shall
              apply for purposes of paragraph (2).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1402/b#self_employment_income_inclusion_threshold
            output: self_employment_income_inclusion_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1402/b#individual_excluded_from_self_employment_income_definition
            output: individual_excluded_from_self_employment_income_definition
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if individual_excluded_from_self_employment_income_definition: 0 else: if
        net_earnings_from_self_employment_for_paragraph_2_threshold_test <
        self_employment_income_inclusion_threshold: 0 else: net_earnings_from_self_employment

self_employment_income_for_section_1401_a

Derived

source: 26 USC 1402(b)(1)

- name: self_employment_income_for_section_1401_a
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 1402(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: in the case of the tax imposed by section 1401(a)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/1402
            excerpt: >-
              contribution and benefit base ... minus ... the amount of the wages paid to such
              individual
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1402/b#self_employment_income
            output: self_employment_income
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          self_employment_income,
          max(
            0,
            contribution_and_benefit_base_effective_for_calendar_year_in_which_taxable_year_begins - wages_paid_to_individual_during_taxable_year_for_section_1401_a
          )
        )

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 1401 (a)inferredUS Federal › Statutes › Title 26 › § 1401 › (a)