us/statute/26/3102/e/2

loading…

us/statute/26/3102/e/2 · Axiom

the head of the Federal agency from which the transfer was made shall separately include on the statement required under section 6051—

(A) the amount determined to be the amount of the wages for such service, and

(B) the amount of the tax imposed by section 3101 on such payments, and

in view

Whole section

▸rulespec code

Shown source

statutes/26/3102/e.yaml

Displaying the canonical repository encoding.

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

View on GitHub

Rules

transferred_federal_employee_international_organization_wage_payment

Derived

source: 26 USC 3102(e), flush language

- name: transferred_federal_employee_international_organization_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(e), flush language
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: payments of wages for service performed in the employ of an international organization
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: pursuant to a transfer to which the provisions of section 3121(y) are applicable
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/y#transferred_federal_employee_international_organization_service_constitutes_employment
            output: transferred_federal_employee_international_organization_service_constitutes_employment
            hash: sha256:6a75fb832688d9d8a6c78d2c9c88b7b8a75bc059893339cf7b8b127e14847e25
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_payment_of_wages_for_service_performed_in_employ_of_international_organization
        and transferred_federal_employee_international_organization_service_constitutes_employment

subsection_a_collection_rule_not_applicable_to_transferred_employee_international_organization_wage_payment

Derived

source: 26 USC 3102(e)(1)

- name: >-
    subsection_a_collection_rule_not_applicable_to_transferred_employee_international_organization_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: subsection (a) shall not apply
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3102/e#transferred_federal_employee_international_organization_wage_payment
            output: transferred_federal_employee_international_organization_wage_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: transferred_federal_employee_international_organization_wage_payment

employee_pays_section_3101_tax_on_transferred_employee_international_organization_wage_payment

Derived

source: 26 USC 3102(e)(3)

- name: employee_pays_section_3101_tax_on_transferred_employee_international_organization_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(e)(3)
  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/e#transferred_federal_employee_international_organization_wage_payment
            output: transferred_federal_employee_international_organization_wage_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: transferred_federal_employee_international_organization_wage_payment

▸citations (2)

References

This rule cites 2 other rules.

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

loading…

Official source

the head of the Federal agency from which the transfer was made shall separately include on the statement required under section 6051—

(A) the amount determined to be the amount of the wages for such service, and

(B) the amount of the tax imposed by section 3101 on such payments, and

in view

Whole section

▸rulespec code

Shown source

statutes/26/3102/e.yaml

Displaying the canonical repository encoding.

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

View on GitHub

Rules

transferred_federal_employee_international_organization_wage_payment

Derived

source: 26 USC 3102(e), flush language

- name: transferred_federal_employee_international_organization_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(e), flush language
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: payments of wages for service performed in the employ of an international organization
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: pursuant to a transfer to which the provisions of section 3121(y) are applicable
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/y#transferred_federal_employee_international_organization_service_constitutes_employment
            output: transferred_federal_employee_international_organization_service_constitutes_employment
            hash: sha256:6a75fb832688d9d8a6c78d2c9c88b7b8a75bc059893339cf7b8b127e14847e25
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_payment_of_wages_for_service_performed_in_employ_of_international_organization
        and transferred_federal_employee_international_organization_service_constitutes_employment

subsection_a_collection_rule_not_applicable_to_transferred_employee_international_organization_wage_payment

Derived

source: 26 USC 3102(e)(1)

- name: >-
    subsection_a_collection_rule_not_applicable_to_transferred_employee_international_organization_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: subsection (a) shall not apply
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3102/e#transferred_federal_employee_international_organization_wage_payment
            output: transferred_federal_employee_international_organization_wage_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: transferred_federal_employee_international_organization_wage_payment

employee_pays_section_3101_tax_on_transferred_employee_international_organization_wage_payment

Derived

source: 26 USC 3102(e)(3)

- name: employee_pays_section_3101_tax_on_transferred_employee_international_organization_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(e)(3)
  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/e#transferred_federal_employee_international_organization_wage_payment
            output: transferred_federal_employee_international_organization_wage_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: transferred_federal_employee_international_organization_wage_payment

▸citations (2)

References

This rule cites 2 other rules.

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