us/statute/26/3231/d/3

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all, or substantially all, the individuals constituting its membership are employees of an employer conducting the principal part of its business in the United States; or

in view

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▸rulespec code

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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/3 · Axiom

Official source

all, or substantially all, the individuals constituting its membership are employees of an employer conducting the principal part of its business in the United States; or

in view

Whole section

▸rulespec code

Shown source

statutes/26/3231/d.yaml

Displaying the canonical repository encoding.

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

View on GitHub

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