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

▸rulespec code

Shown source

statutes/26/3102/d.yaml

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This encoding covers the parent provision us/statute/26/3102/d; no dedicated encoding exists for this exact provision yet.

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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

loading…

Benefits to which subsection applies

Official source

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

▸rulespec code

Shown source

statutes/26/3102/d.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3102/d; no dedicated encoding exists for this exact provision yet.

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