us/statute/26/3121/a/12

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6 rules

(A) tips paid in any medium other than cash;

(B) cash tips received by an employee in any calendar month in the course of his employment by an employer unless the amount of such cash tips is $20 or more;

in view

Whole section

Encodings · 6

monthly_cash_tip_threshold26 USC § 3121 (a)(12) · parameter

26 USC 3121(a)(12)(B)

name: monthly_cash_tip_threshold
kind: parameter
dtype: Money
unit: USD
source: 26 USC 3121(a)(12)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: unless the amount of such cash tips is $20 or more
versions:
  - effective_from: '1990-01-01'
    formula: '20'

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noncash_tip_exclusion_applies26 USC § 3121 (a)(12) · derived

26 USC 3121(a)(12)(A)

name: noncash_tip_exclusion_applies
kind: derived
entity: Payment
dtype: Judgment
period: Month
source: 26 USC 3121(a)(12)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: tips paid in any medium other than cash
versions:
  - effective_from: '1990-01-01'
    formula: tips_paid_in_medium_other_than_cash

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noncash_tips_excluded_from_wages26 USC § 3121 (a)(12) · derived

26 USC 3121(a)(12)(A)

name: noncash_tips_excluded_from_wages
kind: derived
entity: Payment
dtype: Money
period: Month
unit: USD
source: 26 USC 3121(a)(12)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: tips paid in any medium other than cash
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/a/12#noncash_tip_exclusion_applies
          output: noncash_tip_exclusion_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: 'if noncash_tip_exclusion_applies: tip_amount else: 0'

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low_monthly_cash_tip_exclusion_applies26 USC § 3121 (a)(12) · derived

26 USC 3121(a)(12)(B)

name: low_monthly_cash_tip_exclusion_applies
kind: derived
entity: Payment
dtype: Judgment
period: Month
source: 26 USC 3121(a)(12)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            cash tips received by an employee in any calendar month in the
            course of his employment by an employer
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: unless the amount of such cash tips is $20 or more
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/a/12#monthly_cash_tip_threshold
          output: monthly_cash_tip_threshold
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      cash_tips_received_by_employee_in_calendar_month_in_course_of_employment_by_employer

      and monthly_cash_tips_amount < monthly_cash_tip_threshold

open in graph ↗

low_monthly_cash_tips_excluded_from_wages26 USC § 3121 (a)(12) · derived

26 USC 3121(a)(12)(B)

name: low_monthly_cash_tips_excluded_from_wages
kind: derived
entity: Payment
dtype: Money
period: Month
unit: USD
source: 26 USC 3121(a)(12)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            cash tips received by an employee in any calendar month in the
            course of his employment by an employer unless the amount of such
            cash tips is $20 or more
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/a/12#low_monthly_cash_tip_exclusion_applies
          output: low_monthly_cash_tip_exclusion_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if low_monthly_cash_tip_exclusion_applies: cash_tip_amount_for_payment
      else: 0

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tips_excluded_from_wages26 USC § 3121 (a)(12) · derived

26 USC 3121(a)(12)

name: tips_excluded_from_wages
kind: derived
entity: Payment
dtype: Money
period: Month
unit: USD
source: 26 USC 3121(a)(12)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            (A) tips paid in any medium other than cash; (B) cash tips received
            by an employee in any calendar month in the course of his employment
            by an employer unless the amount of such cash tips is $20 or more
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/a/12#noncash_tips_excluded_from_wages
          output: noncash_tips_excluded_from_wages
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/a/12#low_monthly_cash_tips_excluded_from_wages
          output: low_monthly_cash_tips_excluded_from_wages
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      noncash_tips_excluded_from_wages +
      low_monthly_cash_tips_excluded_from_wages

open in graph ↗

▸rulespec code

Shown source

statutes/26/3121/a/12.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

monthly_cash_tip_threshold

Parameter

source: 26 USC 3121(a)(12)(B)

- name: monthly_cash_tip_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3121(a)(12)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: unless the amount of such cash tips is $20 or more
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

noncash_tip_exclusion_applies

Derived

source: 26 USC 3121(a)(12)(A)

- name: noncash_tip_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 26 USC 3121(a)(12)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: tips paid in any medium other than cash
  versions:
    - effective_from: '1990-01-01'
      formula: tips_paid_in_medium_other_than_cash

noncash_tips_excluded_from_wages

Derived

source: 26 USC 3121(a)(12)(A)

- name: noncash_tips_excluded_from_wages
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3121(a)(12)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: tips paid in any medium other than cash
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/a/12#noncash_tip_exclusion_applies
            output: noncash_tip_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if noncash_tip_exclusion_applies: tip_amount else: 0'

low_monthly_cash_tip_exclusion_applies

Derived

source: 26 USC 3121(a)(12)(B)

- name: low_monthly_cash_tip_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 26 USC 3121(a)(12)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              cash tips received by an employee in any calendar month in the course of his
              employment by an employer
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: unless the amount of such cash tips is $20 or more
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/a/12#monthly_cash_tip_threshold
            output: monthly_cash_tip_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        cash_tips_received_by_employee_in_calendar_month_in_course_of_employment_by_employer
        and monthly_cash_tips_amount < monthly_cash_tip_threshold

low_monthly_cash_tips_excluded_from_wages

Derived

source: 26 USC 3121(a)(12)(B)

- name: low_monthly_cash_tips_excluded_from_wages
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3121(a)(12)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              cash tips received by an employee in any calendar month in the course of his
              employment by an employer unless the amount of such cash tips is $20 or more
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/a/12#low_monthly_cash_tip_exclusion_applies
            output: low_monthly_cash_tip_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if low_monthly_cash_tip_exclusion_applies: cash_tip_amount_for_payment else: 0'

tips_excluded_from_wages

Derived

source: 26 USC 3121(a)(12)

- name: tips_excluded_from_wages
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3121(a)(12)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              (A) tips paid in any medium other than cash; (B) cash tips received by an employee in
              any calendar month in the course of his employment by an employer unless the amount of
              such cash tips is $20 or more
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/a/12#noncash_tips_excluded_from_wages
            output: noncash_tips_excluded_from_wages
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/a/12#low_monthly_cash_tips_excluded_from_wages
            output: low_monthly_cash_tips_excluded_from_wages
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: noncash_tips_excluded_from_wages + low_monthly_cash_tips_excluded_from_wages

loading…

us/statute/26/3121/a/12 · Axiom

6 rules

Official source

graph ↗build calculator ↗

(A) tips paid in any medium other than cash;

(B) cash tips received by an employee in any calendar month in the course of his employment by an employer unless the amount of such cash tips is $20 or more;

in view

Whole section

Encodings · 6

monthly_cash_tip_threshold26 USC § 3121 (a)(12) · parameter

26 USC 3121(a)(12)(B)

name: monthly_cash_tip_threshold
kind: parameter
dtype: Money
unit: USD
source: 26 USC 3121(a)(12)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: unless the amount of such cash tips is $20 or more
versions:
  - effective_from: '1990-01-01'
    formula: '20'

open in graph ↗

noncash_tip_exclusion_applies26 USC § 3121 (a)(12) · derived

26 USC 3121(a)(12)(A)

name: noncash_tip_exclusion_applies
kind: derived
entity: Payment
dtype: Judgment
period: Month
source: 26 USC 3121(a)(12)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: tips paid in any medium other than cash
versions:
  - effective_from: '1990-01-01'
    formula: tips_paid_in_medium_other_than_cash

open in graph ↗

noncash_tips_excluded_from_wages26 USC § 3121 (a)(12) · derived

26 USC 3121(a)(12)(A)

name: noncash_tips_excluded_from_wages
kind: derived
entity: Payment
dtype: Money
period: Month
unit: USD
source: 26 USC 3121(a)(12)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: tips paid in any medium other than cash
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/a/12#noncash_tip_exclusion_applies
          output: noncash_tip_exclusion_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: 'if noncash_tip_exclusion_applies: tip_amount else: 0'

open in graph ↗

low_monthly_cash_tip_exclusion_applies26 USC § 3121 (a)(12) · derived

26 USC 3121(a)(12)(B)

name: low_monthly_cash_tip_exclusion_applies
kind: derived
entity: Payment
dtype: Judgment
period: Month
source: 26 USC 3121(a)(12)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            cash tips received by an employee in any calendar month in the
            course of his employment by an employer
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: unless the amount of such cash tips is $20 or more
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/a/12#monthly_cash_tip_threshold
          output: monthly_cash_tip_threshold
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      cash_tips_received_by_employee_in_calendar_month_in_course_of_employment_by_employer

      and monthly_cash_tips_amount < monthly_cash_tip_threshold

open in graph ↗

low_monthly_cash_tips_excluded_from_wages26 USC § 3121 (a)(12) · derived

26 USC 3121(a)(12)(B)

name: low_monthly_cash_tips_excluded_from_wages
kind: derived
entity: Payment
dtype: Money
period: Month
unit: USD
source: 26 USC 3121(a)(12)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            cash tips received by an employee in any calendar month in the
            course of his employment by an employer unless the amount of such
            cash tips is $20 or more
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/a/12#low_monthly_cash_tip_exclusion_applies
          output: low_monthly_cash_tip_exclusion_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if low_monthly_cash_tip_exclusion_applies: cash_tip_amount_for_payment
      else: 0

open in graph ↗

tips_excluded_from_wages26 USC § 3121 (a)(12) · derived

26 USC 3121(a)(12)

name: tips_excluded_from_wages
kind: derived
entity: Payment
dtype: Money
period: Month
unit: USD
source: 26 USC 3121(a)(12)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            (A) tips paid in any medium other than cash; (B) cash tips received
            by an employee in any calendar month in the course of his employment
            by an employer unless the amount of such cash tips is $20 or more
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/a/12#noncash_tips_excluded_from_wages
          output: noncash_tips_excluded_from_wages
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/a/12#low_monthly_cash_tips_excluded_from_wages
          output: low_monthly_cash_tips_excluded_from_wages
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      noncash_tips_excluded_from_wages +
      low_monthly_cash_tips_excluded_from_wages

open in graph ↗

▸rulespec code

Shown source

statutes/26/3121/a/12.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

monthly_cash_tip_threshold

Parameter

source: 26 USC 3121(a)(12)(B)

- name: monthly_cash_tip_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3121(a)(12)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: unless the amount of such cash tips is $20 or more
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

noncash_tip_exclusion_applies

Derived

source: 26 USC 3121(a)(12)(A)

- name: noncash_tip_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 26 USC 3121(a)(12)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: tips paid in any medium other than cash
  versions:
    - effective_from: '1990-01-01'
      formula: tips_paid_in_medium_other_than_cash

noncash_tips_excluded_from_wages

Derived

source: 26 USC 3121(a)(12)(A)

- name: noncash_tips_excluded_from_wages
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3121(a)(12)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: tips paid in any medium other than cash
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/a/12#noncash_tip_exclusion_applies
            output: noncash_tip_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if noncash_tip_exclusion_applies: tip_amount else: 0'

low_monthly_cash_tip_exclusion_applies

Derived

source: 26 USC 3121(a)(12)(B)

- name: low_monthly_cash_tip_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 26 USC 3121(a)(12)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              cash tips received by an employee in any calendar month in the course of his
              employment by an employer
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: unless the amount of such cash tips is $20 or more
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/a/12#monthly_cash_tip_threshold
            output: monthly_cash_tip_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        cash_tips_received_by_employee_in_calendar_month_in_course_of_employment_by_employer
        and monthly_cash_tips_amount < monthly_cash_tip_threshold

low_monthly_cash_tips_excluded_from_wages

Derived

source: 26 USC 3121(a)(12)(B)

- name: low_monthly_cash_tips_excluded_from_wages
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3121(a)(12)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              cash tips received by an employee in any calendar month in the course of his
              employment by an employer unless the amount of such cash tips is $20 or more
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/a/12#low_monthly_cash_tip_exclusion_applies
            output: low_monthly_cash_tip_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if low_monthly_cash_tip_exclusion_applies: cash_tip_amount_for_payment else: 0'

tips_excluded_from_wages

Derived

source: 26 USC 3121(a)(12)

- name: tips_excluded_from_wages
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3121(a)(12)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              (A) tips paid in any medium other than cash; (B) cash tips received by an employee in
              any calendar month in the course of his employment by an employer unless the amount of
              such cash tips is $20 or more
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/a/12#noncash_tips_excluded_from_wages
            output: noncash_tips_excluded_from_wages
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/a/12#low_monthly_cash_tips_excluded_from_wages
            output: low_monthly_cash_tips_excluded_from_wages
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: noncash_tips_excluded_from_wages + low_monthly_cash_tips_excluded_from_wages