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Cross reference

For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3201.yaml

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Rules

tier_1_tax_tier_number

Parameter

source: 26 USC 3201(a)

- name: tier_1_tax_tier_number
  kind: parameter
  dtype: Integer
  source: 26 USC 3201(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3201
            excerpt: Tier 1 tax
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

tier_2_tax_tier_number

Parameter

source: 26 USC 3201(b)

- name: tier_2_tax_tier_number
  kind: parameter
  dtype: Integer
  source: 26 USC 3201(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3201
            excerpt: Tier 2 tax
  versions:
    - effective_from: '1990-01-01'
      formula: '2'

tier_2_applicable_percentage

Derived

source: 26 USC 3201(b)

- name: tier_2_applicable_percentage
  kind: derived
  entity: Person
  dtype: Rate
  period: Year
  source: 26 USC 3201(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3201
            excerpt: tax equal to the percentage determined under section 3241
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3241/b#applicable_percentage_for_section_3201_b
            output: applicable_percentage_for_section_3201_b
            hash: sha256:92e19c92a35668c208e398950a3418b2584b8c66477c71eb5c08e308756ffe79
  versions:
    - effective_from: '1990-01-01'
      formula: applicable_percentage_for_section_3201_b

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3231 (e)(2)inferredUS Federal › Statutes › Title 26 › § 3231 › (e)(2)

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us/statute/26/3201/c — Cross reference · Axiom

Cross reference

Official source

For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3201.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3201; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

tier_1_tax_tier_number

Parameter

source: 26 USC 3201(a)

- name: tier_1_tax_tier_number
  kind: parameter
  dtype: Integer
  source: 26 USC 3201(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3201
            excerpt: Tier 1 tax
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

tier_2_tax_tier_number

Parameter

source: 26 USC 3201(b)

- name: tier_2_tax_tier_number
  kind: parameter
  dtype: Integer
  source: 26 USC 3201(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3201
            excerpt: Tier 2 tax
  versions:
    - effective_from: '1990-01-01'
      formula: '2'

tier_2_applicable_percentage

Derived

source: 26 USC 3201(b)

- name: tier_2_applicable_percentage
  kind: derived
  entity: Person
  dtype: Rate
  period: Year
  source: 26 USC 3201(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3201
            excerpt: tax equal to the percentage determined under section 3241
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3241/b#applicable_percentage_for_section_3201_b
            output: applicable_percentage_for_section_3201_b
            hash: sha256:92e19c92a35668c208e398950a3418b2584b8c66477c71eb5c08e308756ffe79
  versions:
    - effective_from: '1990-01-01'
      formula: applicable_percentage_for_section_3201_b

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3231 (e)(2)inferredUS Federal › Statutes › Title 26 › § 3231 › (e)(2)