us/statute/26/3231/d/1

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he is subject to the continuing authority of the employer to supervise and direct the manner of rendition of his service, or he is rendering professional or technical services and is integrated into the staff of the employer, or he is rendering, on the property used in the employer’s operations, other personal services the rendition of which is integrated into the employer’s operations, and

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statutes/26/3231/d.yaml

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Rules

general_chairman_minimum_compensation_percentage

Parameter

source: 26 USC 3231(d)(7)

- name: general_chairman_minimum_compensation_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3231(d)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: less than 10 percent of his remuneration for such service
  versions:
    - effective_from: '1990-01-01'
      formula: '0.10'

basic_service_conditions_satisfied

Derived

source: 26 USC 3231(d)(1)-(2)

- name: basic_service_conditions_satisfied
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(d)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              he is subject to the continuing authority of the employer to supervise and direct the
              manner of rendition of his service
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: he renders such service for compensation
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (
            subject_to_continuing_authority_of_employer_to_supervise_and_direct_manner_of_service
            or (
                rendering_professional_or_technical_services
                and integrated_into_staff_of_employer
            )
            or (
                rendering_other_personal_services_on_property_used_in_employer_operations
                and rendition_integrated_into_employer_operations
            )
        )
        and renders_service_for_compensation

non_us_principal_non_labor_organization_employer_service_qualifies

Derived

source: 26 USC 3231(d)

- name: non_us_principal_non_labor_organization_employer_service_qualifies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              not conducting the principal part of its business in the United States, only when he
              is rendering service to it in the United States
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_not_conducting_principal_part_of_business_in_united_states
        and not employer_is_local_lodge_or_division_of_railway_labor_organization_employer
        and not employer_is_general_committee_of_railway_labor_organization_employer
        and rendering_service_to_employer_in_united_states

local_lodge_or_division_service_qualifies

Derived

source: 26 USC 3231(d)(3)-(4)

- name: local_lodge_or_division_service_qualifies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(d)(3)-(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: all, or substantially all, the individuals constituting its membership are employees
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: the headquarters of such local lodge or division is located in the United States
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_is_local_lodge_or_division_of_railway_labor_organization_employer
        and (
            all_or_substantially_all_members_are_employees_of_employer_conducting_principal_part_of_business_in_united_states
            or headquarters_of_local_lodge_or_division_located_in_united_states
        )

general_committee_service_qualifies

Derived

source: 26 USC 3231(d)(5)-(7)

- name: general_committee_service_qualifies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(d)(5)-(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: he is representing a local lodge or division described in paragraph (3) or (4)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: all, or substantially all, the individuals represented by it are employees
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: he acts in the capacity of a general chairman or an assistant general chairman
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_is_general_committee_of_railway_labor_organization_employer
        and (
            representing_local_lodge_or_division_described_in_paragraph_3_or_4
            or all_or_substantially_all_individuals_represented_are_employees_of_employer_conducting_principal_part_of_business_in_united_states
            or acts_as_general_chairman_or_assistant_general_chairman_of_general_committee_representing_individuals_rendering_service_in_united_states_to_employer
        )

noncitizen_nonresident_foreign_required_hire_exception_applies

Derived

source: 26 USC 3231(d) proviso

- name: noncitizen_nonresident_foreign_required_hire_exception_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(d) proviso
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              an individual not a citizen or resident of the United States shall not be deemed to be
              in the service
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_not_citizen_or_resident_of_united_states

        and rendering_service_outside_united_states

        and
        employer_required_under_laws_applicable_where_service_rendered_to_employ_citizens_or_residents_of_that_place

service

Derived

source: 26 USC 3231(d)

- name: service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: For purposes of this chapter, an individual is in the service of an employer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/d#basic_service_conditions_satisfied
            output: basic_service_conditions_satisfied
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3231/d#non_us_principal_non_labor_organization_employer_service_qualifies
            output: non_us_principal_non_labor_organization_employer_service_qualifies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/d#local_lodge_or_division_service_qualifies
            output: local_lodge_or_division_service_qualifies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/d#general_committee_service_qualifies
            output: general_committee_service_qualifies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/d#noncitizen_nonresident_foreign_required_hire_exception_applies
            output: noncitizen_nonresident_foreign_required_hire_exception_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        basic_service_conditions_satisfied
        and (
            (
                not employer_not_conducting_principal_part_of_business_in_united_states
                and not employer_is_local_lodge_or_division_of_railway_labor_organization_employer
                and not employer_is_general_committee_of_railway_labor_organization_employer
            )
            or non_us_principal_non_labor_organization_employer_service_qualifies
            or local_lodge_or_division_service_qualifies
            or general_committee_service_qualifies
        )
        and not noncitizen_nonresident_foreign_required_hire_exception_applies

general_chairman_service_remuneration_regarded_as_compensation

Derived

source: 26 USC 3231(d)(7)

- name: general_chairman_service_remuneration_regarded_as_compensation
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(d)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              only such proportion of the remuneration for such service shall be regarded as
              compensation
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: no part of such remuneration shall be regarded as compensation
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/d#general_chairman_minimum_compensation_percentage
            output: general_chairman_minimum_compensation_percentage
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if
        acts_as_general_chairman_or_assistant_general_chairman_of_general_committee_representing_individuals_rendering_service_in_united_states_to_employer:
            if office_or_headquarters_not_located_in_united_states
               and individuals_represented_by_general_committee_are_employees_of_employer_not_conducting_principal_part_of_business_in_united_states:
                if (if mileage_formula_applicable: remuneration_for_general_chairman_service * mileage_in_united_states_under_general_committee_jurisdiction / total_mileage_under_general_committee_jurisdiction else: compensation_amount_under_railroad_retirement_board_prescribed_other_formula) < general_chairman_minimum_compensation_percentage * remuneration_for_general_chairman_service: 0 else: if mileage_formula_applicable: remuneration_for_general_chairman_service * mileage_in_united_states_under_general_committee_jurisdiction / total_mileage_under_general_committee_jurisdiction else: compensation_amount_under_railroad_retirement_board_prescribed_other_formula
            else:
                remuneration_for_general_chairman_service
        else:
            0

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us/statute/26/3231/d/1 · Axiom

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/3231/d.yaml

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This encoding covers the parent provision us/statute/26/3231/d; no dedicated encoding exists for this exact provision yet.

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Rules

general_chairman_minimum_compensation_percentage

Parameter

source: 26 USC 3231(d)(7)

- name: general_chairman_minimum_compensation_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3231(d)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: less than 10 percent of his remuneration for such service
  versions:
    - effective_from: '1990-01-01'
      formula: '0.10'

basic_service_conditions_satisfied

Derived

source: 26 USC 3231(d)(1)-(2)

- name: basic_service_conditions_satisfied
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(d)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              he is subject to the continuing authority of the employer to supervise and direct the
              manner of rendition of his service
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: he renders such service for compensation
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (
            subject_to_continuing_authority_of_employer_to_supervise_and_direct_manner_of_service
            or (
                rendering_professional_or_technical_services
                and integrated_into_staff_of_employer
            )
            or (
                rendering_other_personal_services_on_property_used_in_employer_operations
                and rendition_integrated_into_employer_operations
            )
        )
        and renders_service_for_compensation

non_us_principal_non_labor_organization_employer_service_qualifies

Derived

source: 26 USC 3231(d)

- name: non_us_principal_non_labor_organization_employer_service_qualifies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              not conducting the principal part of its business in the United States, only when he
              is rendering service to it in the United States
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_not_conducting_principal_part_of_business_in_united_states
        and not employer_is_local_lodge_or_division_of_railway_labor_organization_employer
        and not employer_is_general_committee_of_railway_labor_organization_employer
        and rendering_service_to_employer_in_united_states

local_lodge_or_division_service_qualifies

Derived

source: 26 USC 3231(d)(3)-(4)

- name: local_lodge_or_division_service_qualifies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(d)(3)-(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: all, or substantially all, the individuals constituting its membership are employees
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: the headquarters of such local lodge or division is located in the United States
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_is_local_lodge_or_division_of_railway_labor_organization_employer
        and (
            all_or_substantially_all_members_are_employees_of_employer_conducting_principal_part_of_business_in_united_states
            or headquarters_of_local_lodge_or_division_located_in_united_states
        )

general_committee_service_qualifies

Derived

source: 26 USC 3231(d)(5)-(7)

- name: general_committee_service_qualifies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(d)(5)-(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: he is representing a local lodge or division described in paragraph (3) or (4)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: all, or substantially all, the individuals represented by it are employees
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: he acts in the capacity of a general chairman or an assistant general chairman
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_is_general_committee_of_railway_labor_organization_employer
        and (
            representing_local_lodge_or_division_described_in_paragraph_3_or_4
            or all_or_substantially_all_individuals_represented_are_employees_of_employer_conducting_principal_part_of_business_in_united_states
            or acts_as_general_chairman_or_assistant_general_chairman_of_general_committee_representing_individuals_rendering_service_in_united_states_to_employer
        )

noncitizen_nonresident_foreign_required_hire_exception_applies

Derived

source: 26 USC 3231(d) proviso

- name: noncitizen_nonresident_foreign_required_hire_exception_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(d) proviso
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              an individual not a citizen or resident of the United States shall not be deemed to be
              in the service
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_not_citizen_or_resident_of_united_states

        and rendering_service_outside_united_states

        and
        employer_required_under_laws_applicable_where_service_rendered_to_employ_citizens_or_residents_of_that_place

service

Derived

source: 26 USC 3231(d)

- name: service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3231(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: For purposes of this chapter, an individual is in the service of an employer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/d#basic_service_conditions_satisfied
            output: basic_service_conditions_satisfied
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3231/d#non_us_principal_non_labor_organization_employer_service_qualifies
            output: non_us_principal_non_labor_organization_employer_service_qualifies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/d#local_lodge_or_division_service_qualifies
            output: local_lodge_or_division_service_qualifies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/d#general_committee_service_qualifies
            output: general_committee_service_qualifies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/d#noncitizen_nonresident_foreign_required_hire_exception_applies
            output: noncitizen_nonresident_foreign_required_hire_exception_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        basic_service_conditions_satisfied
        and (
            (
                not employer_not_conducting_principal_part_of_business_in_united_states
                and not employer_is_local_lodge_or_division_of_railway_labor_organization_employer
                and not employer_is_general_committee_of_railway_labor_organization_employer
            )
            or non_us_principal_non_labor_organization_employer_service_qualifies
            or local_lodge_or_division_service_qualifies
            or general_committee_service_qualifies
        )
        and not noncitizen_nonresident_foreign_required_hire_exception_applies

general_chairman_service_remuneration_regarded_as_compensation

Derived

source: 26 USC 3231(d)(7)

- name: general_chairman_service_remuneration_regarded_as_compensation
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(d)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              only such proportion of the remuneration for such service shall be regarded as
              compensation
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: no part of such remuneration shall be regarded as compensation
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/d#general_chairman_minimum_compensation_percentage
            output: general_chairman_minimum_compensation_percentage
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if
        acts_as_general_chairman_or_assistant_general_chairman_of_general_committee_representing_individuals_rendering_service_in_united_states_to_employer:
            if office_or_headquarters_not_located_in_united_states
               and individuals_represented_by_general_committee_are_employees_of_employer_not_conducting_principal_part_of_business_in_united_states:
                if (if mileage_formula_applicable: remuneration_for_general_chairman_service * mileage_in_united_states_under_general_committee_jurisdiction / total_mileage_under_general_committee_jurisdiction else: compensation_amount_under_railroad_retirement_board_prescribed_other_formula) < general_chairman_minimum_compensation_percentage * remuneration_for_general_chairman_service: 0 else: if mileage_formula_applicable: remuneration_for_general_chairman_service * mileage_in_united_states_under_general_committee_jurisdiction / total_mileage_under_general_committee_jurisdiction else: compensation_amount_under_railroad_retirement_board_prescribed_other_formula
            else:
                remuneration_for_general_chairman_service
        else:
            0