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Special rule for certain taxable group-term life insurance benefits

3 rules0 of 2 subsections

(1) In general

(1)In general#

In the case of any payment for group-term life insurance to which this subsection applies—

(A) subsection (a) shall not apply,

(B) the employer shall separately include on the statement required under section 6051— (i) the portion of the wages which consists of payments for group-term life insurance to which this subsection applies, and (ii) the amount of the tax imposed by section 3101 on such payments, and

(2)Benefits to which subsection applies#

This subsection shall apply to any payment for group-term life insurance to the extent—

(A) such payment constitutes wages, and

(B) such payment is for coverage for periods during which an employment relationship no longer exists between the employee and the employer.

in view

Whole section

Encodings · 3

taxable_post_employment_group_term_life_payment26 USC § 3102 (d) · derived

26 USC 3102(d)(2)

name: taxable_post_employment_group_term_life_payment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3102(d)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            any payment for group-term life insurance to the extent— (A) such
            payment constitutes wages
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            for coverage for periods during which an employment relationship no
            longer exists between the employee and the employer
versions:
  - effective_from: '1990-01-01'
    formula: >-
      payment_is_for_group_term_life_insurance

      and payment_constitutes_wages

      and
      coverage_period_during_which_employment_relationship_no_longer_exists_between_employee_and_employer

open in graph ↗

subsection_a_collection_rule_not_applicable_to_taxable_post_employment_group_term_life_payment26 USC § 3102 (d) · derived

26 USC 3102(d)(1)(A)

name: >-
  subsection_a_collection_rule_not_applicable_to_taxable_post_employment_group_term_life_payment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3102(d)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            In the case of any payment for group-term life insurance to which
            this subsection applies— (A) subsection (a) shall not apply
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3102/d#taxable_post_employment_group_term_life_payment
          output: taxable_post_employment_group_term_life_payment
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: taxable_post_employment_group_term_life_payment

open in graph ↗

employee_pays_section_3101_tax_on_taxable_post_employment_group_term_life_payment26 USC § 3102 (d) · derived

26 USC 3102(d)(1)(C)

name: >-
  employee_pays_section_3101_tax_on_taxable_post_employment_group_term_life_payment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3102(d)(1)(C)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            the tax imposed by section 3101 on such payments shall be paid by
            the employee
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3102/d#taxable_post_employment_group_term_life_payment
          output: taxable_post_employment_group_term_life_payment
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: taxable_post_employment_group_term_life_payment

open in graph ↗

▸rulespec code

Shown source

statutes/26/3102/d.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

taxable_post_employment_group_term_life_payment

Derived

source: 26 USC 3102(d)(2)

- name: taxable_post_employment_group_term_life_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: >-
              any payment for group-term life insurance to the extent— (A) such payment constitutes
              wages
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: >-
              for coverage for periods during which an employment relationship no longer exists
              between the employee and the employer
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payment_is_for_group_term_life_insurance

        and payment_constitutes_wages

        and
        coverage_period_during_which_employment_relationship_no_longer_exists_between_employee_and_employer

subsection_a_collection_rule_not_applicable_to_taxable_post_employment_group_term_life_payment

Derived

source: 26 USC 3102(d)(1)(A)

- name: subsection_a_collection_rule_not_applicable_to_taxable_post_employment_group_term_life_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(d)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: >-
              In the case of any payment for group-term life insurance to which this subsection
              applies— (A) subsection (a) shall not apply
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3102/d#taxable_post_employment_group_term_life_payment
            output: taxable_post_employment_group_term_life_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: taxable_post_employment_group_term_life_payment

employee_pays_section_3101_tax_on_taxable_post_employment_group_term_life_payment

Derived

source: 26 USC 3102(d)(1)(C)

- name: employee_pays_section_3101_tax_on_taxable_post_employment_group_term_life_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(d)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: the tax imposed by section 3101 on such payments shall be paid by the employee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3102/d#taxable_post_employment_group_term_life_payment
            output: taxable_post_employment_group_term_life_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: taxable_post_employment_group_term_life_payment

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 6051inferredUS Federal › Statutes › Title 26 › § 6051
26 USC § 3101inferredUS Federal › Statutes › Title 26 › § 3101
26 USC § 3101inferredUS Federal › Statutes › Title 26 › § 3101

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us/statute/26/3102/d — Special rule for certain taxable group-term life insurance benefits · Axiom

Special rule for certain taxable group-term life insurance benefits

3 rules0 of 2 subsections

Official source

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(1) In general

(1)In general#

In the case of any payment for group-term life insurance to which this subsection applies—

(A) subsection (a) shall not apply,

(2)Benefits to which subsection applies#

This subsection shall apply to any payment for group-term life insurance to the extent—

(A) such payment constitutes wages, and

(B) such payment is for coverage for periods during which an employment relationship no longer exists between the employee and the employer.

in view

Whole section

Encodings · 3

taxable_post_employment_group_term_life_payment26 USC § 3102 (d) · derived

26 USC 3102(d)(2)

name: taxable_post_employment_group_term_life_payment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3102(d)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            any payment for group-term life insurance to the extent— (A) such
            payment constitutes wages
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            for coverage for periods during which an employment relationship no
            longer exists between the employee and the employer
versions:
  - effective_from: '1990-01-01'
    formula: >-
      payment_is_for_group_term_life_insurance

      and payment_constitutes_wages

      and
      coverage_period_during_which_employment_relationship_no_longer_exists_between_employee_and_employer

open in graph ↗

subsection_a_collection_rule_not_applicable_to_taxable_post_employment_group_term_life_payment26 USC § 3102 (d) · derived

26 USC 3102(d)(1)(A)

name: >-
  subsection_a_collection_rule_not_applicable_to_taxable_post_employment_group_term_life_payment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3102(d)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            In the case of any payment for group-term life insurance to which
            this subsection applies— (A) subsection (a) shall not apply
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3102/d#taxable_post_employment_group_term_life_payment
          output: taxable_post_employment_group_term_life_payment
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: taxable_post_employment_group_term_life_payment

open in graph ↗

employee_pays_section_3101_tax_on_taxable_post_employment_group_term_life_payment26 USC § 3102 (d) · derived

26 USC 3102(d)(1)(C)

name: >-
  employee_pays_section_3101_tax_on_taxable_post_employment_group_term_life_payment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3102(d)(1)(C)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            the tax imposed by section 3101 on such payments shall be paid by
            the employee
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3102/d#taxable_post_employment_group_term_life_payment
          output: taxable_post_employment_group_term_life_payment
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: taxable_post_employment_group_term_life_payment

open in graph ↗

▸rulespec code

Shown source

statutes/26/3102/d.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

taxable_post_employment_group_term_life_payment

Derived

source: 26 USC 3102(d)(2)

- name: taxable_post_employment_group_term_life_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: >-
              any payment for group-term life insurance to the extent— (A) such payment constitutes
              wages
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: >-
              for coverage for periods during which an employment relationship no longer exists
              between the employee and the employer
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payment_is_for_group_term_life_insurance

        and payment_constitutes_wages

        and
        coverage_period_during_which_employment_relationship_no_longer_exists_between_employee_and_employer

subsection_a_collection_rule_not_applicable_to_taxable_post_employment_group_term_life_payment

Derived

source: 26 USC 3102(d)(1)(A)

- name: subsection_a_collection_rule_not_applicable_to_taxable_post_employment_group_term_life_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(d)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: >-
              In the case of any payment for group-term life insurance to which this subsection
              applies— (A) subsection (a) shall not apply
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3102/d#taxable_post_employment_group_term_life_payment
            output: taxable_post_employment_group_term_life_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: taxable_post_employment_group_term_life_payment

employee_pays_section_3101_tax_on_taxable_post_employment_group_term_life_payment

Derived

source: 26 USC 3102(d)(1)(C)

- name: employee_pays_section_3101_tax_on_taxable_post_employment_group_term_life_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(d)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: the tax imposed by section 3101 on such payments shall be paid by the employee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3102/d#taxable_post_employment_group_term_life_payment
            output: taxable_post_employment_group_term_life_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: taxable_post_employment_group_term_life_payment

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 6051inferredUS Federal › Statutes › Title 26 › § 6051
26 USC § 3101inferredUS Federal › Statutes › Title 26 › § 3101
26 USC § 3101inferredUS Federal › Statutes › Title 26 › § 3101