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Definition of member

For purposes of this subsection, a member of a religious order means any individual who is subject to a vow of poverty as a member of such order and who performs tasks usually required (and to the extent usually required) of an active member of such order and who is not considered retired because of old age or total disability.

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statutes/26/3121/r.yaml

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Rules

retroactive_designation_max_preceding_calendar_quarters

Parameter

source: 26 USC 3121(r)(3)(A)(iii)

- name: retroactive_designation_max_preceding_calendar_quarters
  kind: parameter
  dtype: Count
  period: Year
  source: 26 USC 3121(r)(3)(A)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              such date may not be earlier than the first day of the twentieth calendar quarter
              preceding the quarter in which such certificate is filed
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

minimum_assessment_period_years_for_retroactive_election_tax

Parameter

source: 26 USC 3121(r)(3)(B)(ii)

- name: minimum_assessment_period_years_for_retroactive_election_tax
  kind: parameter
  dtype: Count
  period: Year
  source: 26 USC 3121(r)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the statutory period for the assessment of such tax shall not expire before the
              expiration of 3 years from such due date
  versions:
    - effective_from: '1990-01-01'
      formula: '3'

member

Derived

source: 26 USC 3121(r)(2)

- name: member
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(r)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              a member of a religious order means any individual who is subject to a vow of poverty
              as a member of such order
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              and who performs tasks usually required (and to the extent usually required) of an
              active member of such order
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: and who is not considered retired because of old age or total disability
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_subject_to_vow_of_poverty_as_member_of_religious_order

        and
        performs_tasks_usually_required_and_to_extent_usually_required_of_active_member_of_religious_order

        and not considered_retired_because_of_old_age_or_total_disability

certificate_of_election_by_religious_order_valid

Derived

source: 26 USC 3121(r)(1)

- name: certificate_of_election_by_religious_order_valid
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(r)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              A religious order whose members are required to take a vow of poverty, or any
              autonomous subdivision of such order, may file a certificate
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              in such form and manner, and with such official, as may be prescribed by regulations
              under this chapter
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              electing to have the insurance system established by title II of the Social Security
              Act extended to services performed by its members in the exercise of duties required
              by such order or such subdivision thereof
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              Such certificate of election shall provide that— (A) such election of coverage by such
              order or subdivision shall be irrevocable
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              such election shall apply to all current and future members of such order, or in the
              case of a subdivision thereof to all current and future members of such order who
              belong to such subdivision
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              all services performed by a member of such an order or subdivision in the exercise of
              duties required by such order or subdivision shall be deemed to have been performed by
              such member as an employee of such order or subdivision
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the wages of each member, upon which such order or subdivision shall pay the taxes
              imposed by sections 3101 and 3111, will be determined as provided in subsection (i)(4)
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        entity_is_religious_order_whose_members_are_required_to_take_vow_of_poverty_or_autonomous_subdivision_of_such_order

        and
        certificate_filed_in_form_and_manner_and_with_official_prescribed_by_regulations_under_chapter

        and
        certificate_elects_social_security_title_ii_insurance_system_extended_to_member_duty_services

        and certificate_provides_election_irrevocable

        and certificate_provides_election_applies_to_all_current_and_future_covered_members

        and
        certificate_provides_member_duty_services_deemed_performed_as_employee_of_order_or_subdivision

        and certificate_provides_member_wages_determined_as_provided_in_subsection_i_4

retroactive_designation_within_allowed_quarter_limit

Derived

source: 26 USC 3121(r)(3)(A)(iii)

- name: retroactive_designation_within_allowed_quarter_limit
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(r)(3)(A)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the first day of any calendar quarter preceding the calendar quarter in which the
              certificate is filed
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              except that such date may not be earlier than the first day of the twentieth calendar
              quarter preceding the quarter in which such certificate is filed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/r#retroactive_designation_max_preceding_calendar_quarters
            output: retroactive_designation_max_preceding_calendar_quarters
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        certificate_designates_first_day_of_calendar_quarter_preceding_filing_quarter

        and designated_beginning_quarter_precedes_filing_quarter_by_calendar_quarters <=
        retroactive_designation_max_preceding_calendar_quarters

election_of_coverage_in_effect

Derived

source: 26 USC 3121(r)(3)(A)

- name: election_of_coverage_in_effect
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(r)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              A certificate of election of coverage shall be in effect, for purposes of subsection
              (b)(8) and for purposes of section 210(a)(8) of the Social Security Act, for the
              period beginning with whichever of the following may be designated by the order or
              subdivision thereof
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: the first day of the calendar quarter in which the certificate is filed
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: the first day of the calendar quarter succeeding such quarter
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the first day of any calendar quarter preceding the calendar quarter in which the
              certificate is filed, except that such date may not be earlier than the first day of
              the twentieth calendar quarter preceding the quarter in which such certificate is
              filed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/r#certificate_of_election_by_religious_order_valid
            output: certificate_of_election_by_religious_order_valid
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/r#retroactive_designation_within_allowed_quarter_limit
            output: retroactive_designation_within_allowed_quarter_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        certificate_of_election_by_religious_order_valid
        and current_period_on_or_after_designated_beginning_quarter
        and (
          certificate_designates_first_day_of_filing_calendar_quarter
          or certificate_designates_first_day_of_calendar_quarter_succeeding_filing_quarter
          or retroactive_designation_within_allowed_quarter_limit
        )

retroactive_election_applies_to_pre_filing_service

Derived

source: 26 USC 3121(r)(3)(A)

- name: retroactive_election_applies_to_pre_filing_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(r)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              Whenever a date is designated under clause (iii), the election shall apply to services
              performed before the quarter in which the certificate is filed
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              only if the member performing such services was a member at the time such services
              were performed
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: and is living on the first day of the quarter in which such certificate is filed
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        certificate_designated_retroactive_beginning_under_clause_iii
        and services_performed_before_quarter_in_which_certificate_is_filed
        and individual_was_member_at_time_services_were_performed
        and individual_living_on_first_day_of_quarter_in_which_certificate_is_filed

retroactive_prior_quarter_return_and_payment_due_date_rule_applies

Derived

source: 26 USC 3121(r)(3)(B)(i)

- name: retroactive_prior_quarter_return_and_payment_due_date_rule_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(r)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              If a certificate of election filed pursuant to this subsection is effective for one or
              more calendar quarters prior to the quarter in which such certificate is filed
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the due date for the return and payment of the tax for such prior calendar quarters
              resulting from the filing of such certificate shall be the last day of the calendar
              month following the calendar quarter in which the certificate is filed
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        certificate_of_election_filed_pursuant_to_subsection_r
        and certificate_effective_for_one_or_more_calendar_quarters_prior_to_filing_quarter

retroactive_election_tax_assessment_minimum_years

Derived

source: 26 USC 3121(r)(3)(B)(ii)

- name: retroactive_election_tax_assessment_minimum_years
  kind: derived
  entity: Employer
  dtype: Count
  period: Year
  source: 26 USC 3121(r)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              If a certificate of election filed pursuant to this subsection is effective for one or
              more calendar quarters prior to the quarter in which such certificate is filed
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the statutory period for the assessment of such tax shall not expire before the
              expiration of 3 years from such due date
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/r#minimum_assessment_period_years_for_retroactive_election_tax
            output: minimum_assessment_period_years_for_retroactive_election_tax
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if certificate_of_election_filed_pursuant_to_subsection_r and
        certificate_effective_for_one_or_more_calendar_quarters_prior_to_filing_quarter:
        minimum_assessment_period_years_for_retroactive_election_tax else: 0

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us/statute/26/3121/r/2 — Definition of member · Axiom

Definition of member

Official source

in view

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statutes/26/3121/r.yaml

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Rules

retroactive_designation_max_preceding_calendar_quarters

Parameter

source: 26 USC 3121(r)(3)(A)(iii)

- name: retroactive_designation_max_preceding_calendar_quarters
  kind: parameter
  dtype: Count
  period: Year
  source: 26 USC 3121(r)(3)(A)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              such date may not be earlier than the first day of the twentieth calendar quarter
              preceding the quarter in which such certificate is filed
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

minimum_assessment_period_years_for_retroactive_election_tax

Parameter

source: 26 USC 3121(r)(3)(B)(ii)

- name: minimum_assessment_period_years_for_retroactive_election_tax
  kind: parameter
  dtype: Count
  period: Year
  source: 26 USC 3121(r)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the statutory period for the assessment of such tax shall not expire before the
              expiration of 3 years from such due date
  versions:
    - effective_from: '1990-01-01'
      formula: '3'

member

Derived

source: 26 USC 3121(r)(2)

- name: member
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(r)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              a member of a religious order means any individual who is subject to a vow of poverty
              as a member of such order
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              and who performs tasks usually required (and to the extent usually required) of an
              active member of such order
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: and who is not considered retired because of old age or total disability
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_subject_to_vow_of_poverty_as_member_of_religious_order

        and
        performs_tasks_usually_required_and_to_extent_usually_required_of_active_member_of_religious_order

        and not considered_retired_because_of_old_age_or_total_disability

certificate_of_election_by_religious_order_valid

Derived

source: 26 USC 3121(r)(1)

- name: certificate_of_election_by_religious_order_valid
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(r)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              A religious order whose members are required to take a vow of poverty, or any
              autonomous subdivision of such order, may file a certificate
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              in such form and manner, and with such official, as may be prescribed by regulations
              under this chapter
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              electing to have the insurance system established by title II of the Social Security
              Act extended to services performed by its members in the exercise of duties required
              by such order or such subdivision thereof
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              Such certificate of election shall provide that— (A) such election of coverage by such
              order or subdivision shall be irrevocable
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              such election shall apply to all current and future members of such order, or in the
              case of a subdivision thereof to all current and future members of such order who
              belong to such subdivision
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              all services performed by a member of such an order or subdivision in the exercise of
              duties required by such order or subdivision shall be deemed to have been performed by
              such member as an employee of such order or subdivision
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the wages of each member, upon which such order or subdivision shall pay the taxes
              imposed by sections 3101 and 3111, will be determined as provided in subsection (i)(4)
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        entity_is_religious_order_whose_members_are_required_to_take_vow_of_poverty_or_autonomous_subdivision_of_such_order

        and
        certificate_filed_in_form_and_manner_and_with_official_prescribed_by_regulations_under_chapter

        and
        certificate_elects_social_security_title_ii_insurance_system_extended_to_member_duty_services

        and certificate_provides_election_irrevocable

        and certificate_provides_election_applies_to_all_current_and_future_covered_members

        and
        certificate_provides_member_duty_services_deemed_performed_as_employee_of_order_or_subdivision

        and certificate_provides_member_wages_determined_as_provided_in_subsection_i_4

retroactive_designation_within_allowed_quarter_limit

Derived

source: 26 USC 3121(r)(3)(A)(iii)

- name: retroactive_designation_within_allowed_quarter_limit
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(r)(3)(A)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the first day of any calendar quarter preceding the calendar quarter in which the
              certificate is filed
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              except that such date may not be earlier than the first day of the twentieth calendar
              quarter preceding the quarter in which such certificate is filed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/r#retroactive_designation_max_preceding_calendar_quarters
            output: retroactive_designation_max_preceding_calendar_quarters
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        certificate_designates_first_day_of_calendar_quarter_preceding_filing_quarter

        and designated_beginning_quarter_precedes_filing_quarter_by_calendar_quarters <=
        retroactive_designation_max_preceding_calendar_quarters

election_of_coverage_in_effect

Derived

source: 26 USC 3121(r)(3)(A)

- name: election_of_coverage_in_effect
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(r)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              A certificate of election of coverage shall be in effect, for purposes of subsection
              (b)(8) and for purposes of section 210(a)(8) of the Social Security Act, for the
              period beginning with whichever of the following may be designated by the order or
              subdivision thereof
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: the first day of the calendar quarter in which the certificate is filed
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: the first day of the calendar quarter succeeding such quarter
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the first day of any calendar quarter preceding the calendar quarter in which the
              certificate is filed, except that such date may not be earlier than the first day of
              the twentieth calendar quarter preceding the quarter in which such certificate is
              filed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/r#certificate_of_election_by_religious_order_valid
            output: certificate_of_election_by_religious_order_valid
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/r#retroactive_designation_within_allowed_quarter_limit
            output: retroactive_designation_within_allowed_quarter_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        certificate_of_election_by_religious_order_valid
        and current_period_on_or_after_designated_beginning_quarter
        and (
          certificate_designates_first_day_of_filing_calendar_quarter
          or certificate_designates_first_day_of_calendar_quarter_succeeding_filing_quarter
          or retroactive_designation_within_allowed_quarter_limit
        )

retroactive_election_applies_to_pre_filing_service

Derived

source: 26 USC 3121(r)(3)(A)

- name: retroactive_election_applies_to_pre_filing_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(r)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              Whenever a date is designated under clause (iii), the election shall apply to services
              performed before the quarter in which the certificate is filed
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              only if the member performing such services was a member at the time such services
              were performed
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: and is living on the first day of the quarter in which such certificate is filed
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        certificate_designated_retroactive_beginning_under_clause_iii
        and services_performed_before_quarter_in_which_certificate_is_filed
        and individual_was_member_at_time_services_were_performed
        and individual_living_on_first_day_of_quarter_in_which_certificate_is_filed

retroactive_prior_quarter_return_and_payment_due_date_rule_applies

Derived

source: 26 USC 3121(r)(3)(B)(i)

- name: retroactive_prior_quarter_return_and_payment_due_date_rule_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(r)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              If a certificate of election filed pursuant to this subsection is effective for one or
              more calendar quarters prior to the quarter in which such certificate is filed
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the due date for the return and payment of the tax for such prior calendar quarters
              resulting from the filing of such certificate shall be the last day of the calendar
              month following the calendar quarter in which the certificate is filed
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        certificate_of_election_filed_pursuant_to_subsection_r
        and certificate_effective_for_one_or_more_calendar_quarters_prior_to_filing_quarter

retroactive_election_tax_assessment_minimum_years

Derived

source: 26 USC 3121(r)(3)(B)(ii)

- name: retroactive_election_tax_assessment_minimum_years
  kind: derived
  entity: Employer
  dtype: Count
  period: Year
  source: 26 USC 3121(r)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              If a certificate of election filed pursuant to this subsection is effective for one or
              more calendar quarters prior to the quarter in which such certificate is filed
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the statutory period for the assessment of such tax shall not expire before the
              expiration of 3 years from such due date
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/r#minimum_assessment_period_years_for_retroactive_election_tax
            output: minimum_assessment_period_years_for_retroactive_election_tax
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if certificate_of_election_filed_pursuant_to_subsection_r and
        certificate_effective_for_one_or_more_calendar_quarters_prior_to_filing_quarter:
        minimum_assessment_period_years_for_retroactive_election_tax else: 0