loading…

Included and excluded service

5 rules

For purposes of this chapter, if the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term “pay period” means a period (of not more than 31 consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by subsection (b)(9).

in view

Whole section

Encodings · 5

pay_period_max_consecutive_days26 USC § 3121 (c) · parameter

26 USC 3121(c)

name: pay_period_max_consecutive_days
kind: parameter
dtype: Count
period: Day
source: 26 USC 3121(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            the term “pay period” means a period (of not more than 31
            consecutive days)
versions:
  - effective_from: '1990-01-01'
    formula: '31'

open in graph ↗

one_half_services_threshold26 USC § 3121 (c) · parameter

26 USC 3121(c)

name: one_half_services_threshold
kind: parameter
dtype: Rate
period: Day
source: 26 USC 3121(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: if the services performed during one-half or more of any pay period
versions:
  - effective_from: '1990-01-01'
    formula: 1 / 2

open in graph ↗

pay_period_under_subsection_c26 USC § 3121 (c) · derived

26 USC 3121(c)

name: pay_period_under_subsection_c
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 26 USC 3121(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            the term “pay period” means a period (of not more than 31
            consecutive days) for which a payment of remuneration is ordinarily
            made to the employee by the person employing him
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/c#pay_period_max_consecutive_days
          output: pay_period_max_consecutive_days
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      period_for_which_payment_of_remuneration_is_ordinarily_made_to_employee_by_employer

      and pay_period_consecutive_days <= pay_period_max_consecutive_days

open in graph ↗

all_services_for_pay_period_deemed_employment26 USC § 3121 (c) · derived

26 USC 3121(c)

name: all_services_for_pay_period_deemed_employment
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 26 USC 3121(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            if the services performed during one-half or more of any pay period
            by an employee for the person employing him constitute employment
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            all the services of such employee for such period shall be deemed to
            be employment
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            This subsection shall not be applicable with respect to services
            performed in a pay period by an employee for the person employing
            him, where any of such service is excepted by subsection (b)(9).
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/c#pay_period_under_subsection_c
          output: pay_period_under_subsection_c
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/c#one_half_services_threshold
          output: one_half_services_threshold
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      pay_period_under_subsection_c

      and
      services_performed_for_employer_during_pay_period_that_constitute_employment_fraction
      >= one_half_services_threshold

      and not any_service_in_pay_period_excepted_by_subsection_b_9

open in graph ↗

no_services_for_pay_period_deemed_employment26 USC § 3121 (c) · derived

26 USC 3121(c)

name: no_services_for_pay_period_deemed_employment
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 26 USC 3121(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            if the services performed during more than one-half of any such pay
            period by an employee for the person employing him do not constitute
            employment
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            then none of the services of such employee for such period shall be
            deemed to be employment
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            This subsection shall not be applicable with respect to services
            performed in a pay period by an employee for the person employing
            him, where any of such service is excepted by subsection (b)(9).
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/c#pay_period_under_subsection_c
          output: pay_period_under_subsection_c
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/c#one_half_services_threshold
          output: one_half_services_threshold
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      pay_period_under_subsection_c

      and
      services_performed_for_employer_during_pay_period_that_do_not_constitute_employment_fraction
      > one_half_services_threshold

      and not any_service_in_pay_period_excepted_by_subsection_b_9

open in graph ↗

▸rulespec code

Shown source

statutes/26/3121/c.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

pay_period_max_consecutive_days

Parameter

source: 26 USC 3121(c)

- name: pay_period_max_consecutive_days
  kind: parameter
  dtype: Count
  period: Day
  source: 26 USC 3121(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: the term “pay period” means a period (of not more than 31 consecutive days)
  versions:
    - effective_from: '1990-01-01'
      formula: '31'

one_half_services_threshold

Parameter

source: 26 USC 3121(c)

- name: one_half_services_threshold
  kind: parameter
  dtype: Rate
  period: Day
  source: 26 USC 3121(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: if the services performed during one-half or more of any pay period
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

pay_period_under_subsection_c

Derived

source: 26 USC 3121(c)

- name: pay_period_under_subsection_c
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 26 USC 3121(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the term “pay period” means a period (of not more than 31 consecutive days) for which
              a payment of remuneration is ordinarily made to the employee by the person employing
              him
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/c#pay_period_max_consecutive_days
            output: pay_period_max_consecutive_days
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        period_for_which_payment_of_remuneration_is_ordinarily_made_to_employee_by_employer
        and pay_period_consecutive_days <= pay_period_max_consecutive_days

all_services_for_pay_period_deemed_employment

Derived

source: 26 USC 3121(c)

- name: all_services_for_pay_period_deemed_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 26 USC 3121(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              if the services performed during one-half or more of any pay period by an employee for
              the person employing him constitute employment
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: all the services of such employee for such period shall be deemed to be employment
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              This subsection shall not be applicable with respect to services performed in a pay
              period by an employee for the person employing him, where any of such service is
              excepted by subsection (b)(9).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/c#pay_period_under_subsection_c
            output: pay_period_under_subsection_c
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/c#one_half_services_threshold
            output: one_half_services_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        pay_period_under_subsection_c

        and services_performed_for_employer_during_pay_period_that_constitute_employment_fraction >=
        one_half_services_threshold

        and not any_service_in_pay_period_excepted_by_subsection_b_9

no_services_for_pay_period_deemed_employment

Derived

source: 26 USC 3121(c)

- name: no_services_for_pay_period_deemed_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 26 USC 3121(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              if the services performed during more than one-half of any such pay period by an
              employee for the person employing him do not constitute employment
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              then none of the services of such employee for such period shall be deemed to be
              employment
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              This subsection shall not be applicable with respect to services performed in a pay
              period by an employee for the person employing him, where any of such service is
              excepted by subsection (b)(9).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/c#pay_period_under_subsection_c
            output: pay_period_under_subsection_c
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/c#one_half_services_threshold
            output: one_half_services_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        pay_period_under_subsection_c

        and
        services_performed_for_employer_during_pay_period_that_do_not_constitute_employment_fraction
        > one_half_services_threshold

        and not any_service_in_pay_period_excepted_by_subsection_b_9

loading…

us/statute/26/3121/c — Included and excluded service · Axiom

Included and excluded service

5 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 5

pay_period_max_consecutive_days26 USC § 3121 (c) · parameter

26 USC 3121(c)

name: pay_period_max_consecutive_days
kind: parameter
dtype: Count
period: Day
source: 26 USC 3121(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            the term “pay period” means a period (of not more than 31
            consecutive days)
versions:
  - effective_from: '1990-01-01'
    formula: '31'

open in graph ↗

one_half_services_threshold26 USC § 3121 (c) · parameter

26 USC 3121(c)

name: one_half_services_threshold
kind: parameter
dtype: Rate
period: Day
source: 26 USC 3121(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: if the services performed during one-half or more of any pay period
versions:
  - effective_from: '1990-01-01'
    formula: 1 / 2

open in graph ↗

pay_period_under_subsection_c26 USC § 3121 (c) · derived

26 USC 3121(c)

name: pay_period_under_subsection_c
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 26 USC 3121(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            the term “pay period” means a period (of not more than 31
            consecutive days) for which a payment of remuneration is ordinarily
            made to the employee by the person employing him
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/c#pay_period_max_consecutive_days
          output: pay_period_max_consecutive_days
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      period_for_which_payment_of_remuneration_is_ordinarily_made_to_employee_by_employer

      and pay_period_consecutive_days <= pay_period_max_consecutive_days

open in graph ↗

all_services_for_pay_period_deemed_employment26 USC § 3121 (c) · derived

26 USC 3121(c)

name: all_services_for_pay_period_deemed_employment
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 26 USC 3121(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            if the services performed during one-half or more of any pay period
            by an employee for the person employing him constitute employment
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            all the services of such employee for such period shall be deemed to
            be employment
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            This subsection shall not be applicable with respect to services
            performed in a pay period by an employee for the person employing
            him, where any of such service is excepted by subsection (b)(9).
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/c#pay_period_under_subsection_c
          output: pay_period_under_subsection_c
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/c#one_half_services_threshold
          output: one_half_services_threshold
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      pay_period_under_subsection_c

      and
      services_performed_for_employer_during_pay_period_that_constitute_employment_fraction
      >= one_half_services_threshold

      and not any_service_in_pay_period_excepted_by_subsection_b_9

open in graph ↗

no_services_for_pay_period_deemed_employment26 USC § 3121 (c) · derived

26 USC 3121(c)

name: no_services_for_pay_period_deemed_employment
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 26 USC 3121(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            if the services performed during more than one-half of any such pay
            period by an employee for the person employing him do not constitute
            employment
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            then none of the services of such employee for such period shall be
            deemed to be employment
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            This subsection shall not be applicable with respect to services
            performed in a pay period by an employee for the person employing
            him, where any of such service is excepted by subsection (b)(9).
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/c#pay_period_under_subsection_c
          output: pay_period_under_subsection_c
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/c#one_half_services_threshold
          output: one_half_services_threshold
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      pay_period_under_subsection_c

      and
      services_performed_for_employer_during_pay_period_that_do_not_constitute_employment_fraction
      > one_half_services_threshold

      and not any_service_in_pay_period_excepted_by_subsection_b_9

open in graph ↗

▸rulespec code

Shown source

statutes/26/3121/c.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

pay_period_max_consecutive_days

Parameter

source: 26 USC 3121(c)

- name: pay_period_max_consecutive_days
  kind: parameter
  dtype: Count
  period: Day
  source: 26 USC 3121(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: the term “pay period” means a period (of not more than 31 consecutive days)
  versions:
    - effective_from: '1990-01-01'
      formula: '31'

one_half_services_threshold

Parameter

source: 26 USC 3121(c)

- name: one_half_services_threshold
  kind: parameter
  dtype: Rate
  period: Day
  source: 26 USC 3121(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: if the services performed during one-half or more of any pay period
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

pay_period_under_subsection_c

Derived

source: 26 USC 3121(c)

- name: pay_period_under_subsection_c
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 26 USC 3121(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the term “pay period” means a period (of not more than 31 consecutive days) for which
              a payment of remuneration is ordinarily made to the employee by the person employing
              him
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/c#pay_period_max_consecutive_days
            output: pay_period_max_consecutive_days
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        period_for_which_payment_of_remuneration_is_ordinarily_made_to_employee_by_employer
        and pay_period_consecutive_days <= pay_period_max_consecutive_days

all_services_for_pay_period_deemed_employment

Derived

source: 26 USC 3121(c)

- name: all_services_for_pay_period_deemed_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 26 USC 3121(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              if the services performed during one-half or more of any pay period by an employee for
              the person employing him constitute employment
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: all the services of such employee for such period shall be deemed to be employment
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              This subsection shall not be applicable with respect to services performed in a pay
              period by an employee for the person employing him, where any of such service is
              excepted by subsection (b)(9).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/c#pay_period_under_subsection_c
            output: pay_period_under_subsection_c
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/c#one_half_services_threshold
            output: one_half_services_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        pay_period_under_subsection_c

        and services_performed_for_employer_during_pay_period_that_constitute_employment_fraction >=
        one_half_services_threshold

        and not any_service_in_pay_period_excepted_by_subsection_b_9

no_services_for_pay_period_deemed_employment

Derived

source: 26 USC 3121(c)

- name: no_services_for_pay_period_deemed_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 26 USC 3121(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              if the services performed during more than one-half of any such pay period by an
              employee for the person employing him do not constitute employment
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              then none of the services of such employee for such period shall be deemed to be
              employment
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              This subsection shall not be applicable with respect to services performed in a pay
              period by an employee for the person employing him, where any of such service is
              excepted by subsection (b)(9).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/c#pay_period_under_subsection_c
            output: pay_period_under_subsection_c
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/c#one_half_services_threshold
            output: one_half_services_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        pay_period_under_subsection_c

        and
        services_performed_for_employer_during_pay_period_that_do_not_constitute_employment_fraction
        > one_half_services_threshold

        and not any_service_in_pay_period_excepted_by_subsection_b_9