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Treatment of certain deferred compensation and salary reduction arrangements

(A) Certain employer contributions treated as compensation Nothing in any paragraph of this subsection (other than paragraph (2)) shall exclude from the term “compensation” any amount described in subparagraph (A) or (B) of section 3121(v)(1).

(B) Treatment of certain nonqualified deferred compensation The rules of section 3121(v)(2) which apply for purposes of chapter 21 shall also apply for purposes of this chapter.

in view

Whole section

▸rulespec code

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statutes/26/3231/e.yaml

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Rules

monthly_cash_tip_inclusion_threshold

Parameter

source: 26 USC 3231(e)(3)

- name: monthly_cash_tip_inclusion_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3231(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: unless the amount of such cash tips is less than $20
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

local_lodge_monthly_disregard_threshold

Parameter

source: 26 USC 3231(e)(1)

- name: local_lodge_monthly_disregard_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3231(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: with respect to any calendar month if the amount thereof is less than $25
  versions:
    - effective_from: '1990-01-01'
      formula: '25'

money_remuneration_for_employee_services

Derived

source: 26 USC 3231(e)(1), first sentence

- name: money_remuneration_for_employee_services
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              any form of money remuneration paid to an individual for services rendered as an
              employee to one or more employers
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_money_remuneration
        and paid_to_individual
        and for_services_rendered_as_employee_to_one_or_more_employers

employer_sickness_accident_medical_death_plan_exclusion_applies

Derived

source: 26 USC 3231(e)(1)(i)

- name: employer_sickness_accident_medical_death_plan_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              under a plan or system established by an employer ... on account of sickness or
              accident disability or medical or hospitalization expenses ... or death
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              except that this clause does not apply to a payment for group-term life insurance to
              the extent that such payment is includible in the gross income of the employee
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payment_made_to_or_on_behalf_of_employee_or_dependent

        and payment_made_under_plan_or_system_established_by_employer

        and
        employer_plan_covers_employees_generally_or_class_or_classes_and_dependents_if_applicable

        and
        payment_on_account_of_sickness_accident_disability_medical_hospitalization_expenses_or_death

        and not payment_is_group_term_life_insurance_includible_in_employee_gross_income

employer_sickness_accident_medical_death_plan_excluded_from_compensation

Derived

source: 26 USC 3231(e)(1)(i)

- name: employer_sickness_accident_medical_death_plan_excluded_from_compensation
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: Such term does not include ... the amount of any payment
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#employer_sickness_accident_medical_death_plan_exclusion_applies
            output: employer_sickness_accident_medical_death_plan_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if employer_sickness_accident_medical_death_plan_exclusion_applies: payment_amount else: 0'

identified_business_expense_reimbursement_exclusion_applies

Derived

source: 26 USC 3231(e)(1)(iii)

- name: identified_business_expense_reimbursement_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              an amount paid specifically—either as an advance, as reimbursement or allowance—for
              traveling or other bona fide and necessary expenses
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              provided any such payment is identified by the employer either by a separate payment
              or by specifically indicating the separate amounts
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        amount_paid_specifically_as_advance_reimbursement_or_allowance
        and expenses_are_traveling_or_other_bona_fide_and_necessary_employer_business_expenses
        and expenses_incurred_or_reasonably_expected_to_be_incurred
        and employer_identifies_payment_by_separate_payment_or_specific_separate_amounts

identified_business_expense_reimbursement_excluded_from_compensation

Derived

source: 26 USC 3231(e)(1)(iii)

- name: identified_business_expense_reimbursement_excluded_from_compensation
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: Such term does not include ... an amount paid specifically
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#identified_business_expense_reimbursement_exclusion_applies
            output: identified_business_expense_reimbursement_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if identified_business_expense_reimbursement_exclusion_applies: payment_amount else: 0'

qualifying_nonresident_alien_service_exclusion_applies

Derived

source: 26 USC 3231(e)(1), nonresident alien sentence

- name: qualifying_nonresident_alien_service_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1), nonresident alien sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              service which is performed by a nonresident alien individual for the period he is
              temporarily present in the United States as a nonimmigrant under subparagraph (F),
              (J), (M), or (Q)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_by_nonresident_alien_individual
        and individual_temporarily_present_in_united_states_as_nonimmigrant_under_f_j_m_or_q
        and service_performed_to_carry_out_purpose_specified_in_f_j_m_or_q

qualifying_nonresident_alien_service_remuneration_excluded_from_compensation

Derived

source: 26 USC 3231(e)(1), nonresident alien sentence

- name: qualifying_nonresident_alien_service_remuneration_excluded_from_compensation
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1), nonresident alien sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              Such term does not include remuneration for service which is performed by a
              nonresident alien individual
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#qualifying_nonresident_alien_service_exclusion_applies
            output: qualifying_nonresident_alien_service_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if qualifying_nonresident_alien_service_exclusion_applies: remuneration_amount else: 0'

local_lodge_low_monthly_compensation_disregard_applies

Derived

source: 26 USC 3231(e)(1), local lodge sentence

- name: local_lodge_low_monthly_compensation_disregard_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 26 USC 3231(e)(1), local lodge sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              compensation earned in the service of a local lodge or division of a
              railway-labor-organization employer
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: if the amount thereof is less than $25
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#local_lodge_monthly_disregard_threshold
            output: local_lodge_monthly_disregard_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        compensation_earned_in_service_of_local_lodge_or_division_of_railway_labor_organization_employer

        and monthly_local_lodge_or_division_compensation_amount <
        local_lodge_monthly_disregard_threshold

local_lodge_low_monthly_compensation_disregarded_for_sections_3201_and_3221

Derived

source: 26 USC 3231(e)(1), local lodge sentence

- name: local_lodge_low_monthly_compensation_disregarded_for_sections_3201_and_3221
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3231(e)(1), local lodge sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              For the purpose of determining the amount of taxes under sections 3201 and 3221 ...
              shall be disregarded
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#local_lodge_low_monthly_compensation_disregard_applies
            output: local_lodge_low_monthly_compensation_disregard_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if local_lodge_low_monthly_compensation_disregard_applies:
        monthly_local_lodge_or_division_compensation_amount else: 0

convention_delegate_compensation_disregard_applies

Derived

source: 26 USC 3231(e)(1), convention delegate sentence

- name: convention_delegate_compensation_disregard_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1), convention delegate sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              Compensation for service as a delegate to a national or international convention of a
              railway labor organization
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              if the individual rendering such service has not previously rendered service, other
              than as such a delegate
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        compensation_for_service_as_delegate_to_national_or_international_convention_of_railway_labor_organization_employer

        and
        individual_has_not_previously_rendered_non_delegate_service_includible_in_years_of_service_for_railroad_retirement_act

convention_delegate_compensation_disregarded_for_chapter_taxes

Derived

source: 26 USC 3231(e)(1), convention delegate sentence

- name: convention_delegate_compensation_disregarded_for_chapter_taxes
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1), convention delegate sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              shall be disregarded for purposes of determining the amount of taxes due pursuant to
              this chapter
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#convention_delegate_compensation_disregard_applies
            output: convention_delegate_compensation_disregard_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if convention_delegate_compensation_disregard_applies: compensation_amount else: 0'

cash_tip_inclusion_for_section_3201_taxes_applies

Derived

source: 26 USC 3231(e)(3)

- name: cash_tip_inclusion_for_section_3201_taxes_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 26 USC 3231(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              cash tips received by an employee in any calendar month in the course of his
              employment by an employer
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: unless the amount of such cash tips is less than $20
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#monthly_cash_tip_inclusion_threshold
            output: monthly_cash_tip_inclusion_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        cash_tips_received_by_employee_in_calendar_month_in_course_of_employment_by_employer
        and monthly_cash_tips_amount >= monthly_cash_tip_inclusion_threshold

cash_tips_included_as_compensation_for_section_3201_taxes

Derived

source: 26 USC 3231(e)(3)

- name: cash_tips_included_as_compensation_for_section_3201_taxes
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3231(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: the term “compensation” also includes cash tips
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#cash_tip_inclusion_for_section_3201_taxes_applies
            output: cash_tip_inclusion_for_section_3201_taxes_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if cash_tip_inclusion_for_section_3201_taxes_applies: cash_tip_amount_for_payment else: 0'

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3121 (v)(1)inferredUS Federal › Statutes › Title 26 › § 3121 › (v)(1)
26 USC § 3121 (v)(2)inferredUS Federal › Statutes › Title 26 › § 3121 › (v)(2)

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us/statute/26/3231/e/8 — Treatment of certain deferred compensation and salary reduction arrangements · Axiom

Treatment of certain deferred compensation and salary reduction arrangements

Official source

(B) Treatment of certain nonqualified deferred compensation The rules of section 3121(v)(2) which apply for purposes of chapter 21 shall also apply for purposes of this chapter.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3231/e.yaml

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Rules

monthly_cash_tip_inclusion_threshold

Parameter

source: 26 USC 3231(e)(3)

- name: monthly_cash_tip_inclusion_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3231(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: unless the amount of such cash tips is less than $20
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

local_lodge_monthly_disregard_threshold

Parameter

source: 26 USC 3231(e)(1)

- name: local_lodge_monthly_disregard_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3231(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: with respect to any calendar month if the amount thereof is less than $25
  versions:
    - effective_from: '1990-01-01'
      formula: '25'

money_remuneration_for_employee_services

Derived

source: 26 USC 3231(e)(1), first sentence

- name: money_remuneration_for_employee_services
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              any form of money remuneration paid to an individual for services rendered as an
              employee to one or more employers
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_money_remuneration
        and paid_to_individual
        and for_services_rendered_as_employee_to_one_or_more_employers

employer_sickness_accident_medical_death_plan_exclusion_applies

Derived

source: 26 USC 3231(e)(1)(i)

- name: employer_sickness_accident_medical_death_plan_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              under a plan or system established by an employer ... on account of sickness or
              accident disability or medical or hospitalization expenses ... or death
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              except that this clause does not apply to a payment for group-term life insurance to
              the extent that such payment is includible in the gross income of the employee
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payment_made_to_or_on_behalf_of_employee_or_dependent

        and payment_made_under_plan_or_system_established_by_employer

        and
        employer_plan_covers_employees_generally_or_class_or_classes_and_dependents_if_applicable

        and
        payment_on_account_of_sickness_accident_disability_medical_hospitalization_expenses_or_death

        and not payment_is_group_term_life_insurance_includible_in_employee_gross_income

employer_sickness_accident_medical_death_plan_excluded_from_compensation

Derived

source: 26 USC 3231(e)(1)(i)

- name: employer_sickness_accident_medical_death_plan_excluded_from_compensation
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: Such term does not include ... the amount of any payment
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#employer_sickness_accident_medical_death_plan_exclusion_applies
            output: employer_sickness_accident_medical_death_plan_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if employer_sickness_accident_medical_death_plan_exclusion_applies: payment_amount else: 0'

identified_business_expense_reimbursement_exclusion_applies

Derived

source: 26 USC 3231(e)(1)(iii)

- name: identified_business_expense_reimbursement_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              an amount paid specifically—either as an advance, as reimbursement or allowance—for
              traveling or other bona fide and necessary expenses
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              provided any such payment is identified by the employer either by a separate payment
              or by specifically indicating the separate amounts
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        amount_paid_specifically_as_advance_reimbursement_or_allowance
        and expenses_are_traveling_or_other_bona_fide_and_necessary_employer_business_expenses
        and expenses_incurred_or_reasonably_expected_to_be_incurred
        and employer_identifies_payment_by_separate_payment_or_specific_separate_amounts

identified_business_expense_reimbursement_excluded_from_compensation

Derived

source: 26 USC 3231(e)(1)(iii)

- name: identified_business_expense_reimbursement_excluded_from_compensation
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: Such term does not include ... an amount paid specifically
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#identified_business_expense_reimbursement_exclusion_applies
            output: identified_business_expense_reimbursement_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if identified_business_expense_reimbursement_exclusion_applies: payment_amount else: 0'

qualifying_nonresident_alien_service_exclusion_applies

Derived

source: 26 USC 3231(e)(1), nonresident alien sentence

- name: qualifying_nonresident_alien_service_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1), nonresident alien sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              service which is performed by a nonresident alien individual for the period he is
              temporarily present in the United States as a nonimmigrant under subparagraph (F),
              (J), (M), or (Q)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_by_nonresident_alien_individual
        and individual_temporarily_present_in_united_states_as_nonimmigrant_under_f_j_m_or_q
        and service_performed_to_carry_out_purpose_specified_in_f_j_m_or_q

qualifying_nonresident_alien_service_remuneration_excluded_from_compensation

Derived

source: 26 USC 3231(e)(1), nonresident alien sentence

- name: qualifying_nonresident_alien_service_remuneration_excluded_from_compensation
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1), nonresident alien sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              Such term does not include remuneration for service which is performed by a
              nonresident alien individual
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#qualifying_nonresident_alien_service_exclusion_applies
            output: qualifying_nonresident_alien_service_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if qualifying_nonresident_alien_service_exclusion_applies: remuneration_amount else: 0'

local_lodge_low_monthly_compensation_disregard_applies

Derived

source: 26 USC 3231(e)(1), local lodge sentence

- name: local_lodge_low_monthly_compensation_disregard_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 26 USC 3231(e)(1), local lodge sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              compensation earned in the service of a local lodge or division of a
              railway-labor-organization employer
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: if the amount thereof is less than $25
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#local_lodge_monthly_disregard_threshold
            output: local_lodge_monthly_disregard_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        compensation_earned_in_service_of_local_lodge_or_division_of_railway_labor_organization_employer

        and monthly_local_lodge_or_division_compensation_amount <
        local_lodge_monthly_disregard_threshold

local_lodge_low_monthly_compensation_disregarded_for_sections_3201_and_3221

Derived

source: 26 USC 3231(e)(1), local lodge sentence

- name: local_lodge_low_monthly_compensation_disregarded_for_sections_3201_and_3221
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3231(e)(1), local lodge sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              For the purpose of determining the amount of taxes under sections 3201 and 3221 ...
              shall be disregarded
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#local_lodge_low_monthly_compensation_disregard_applies
            output: local_lodge_low_monthly_compensation_disregard_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if local_lodge_low_monthly_compensation_disregard_applies:
        monthly_local_lodge_or_division_compensation_amount else: 0

convention_delegate_compensation_disregard_applies

Derived

source: 26 USC 3231(e)(1), convention delegate sentence

- name: convention_delegate_compensation_disregard_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3231(e)(1), convention delegate sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              Compensation for service as a delegate to a national or international convention of a
              railway labor organization
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              if the individual rendering such service has not previously rendered service, other
              than as such a delegate
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        compensation_for_service_as_delegate_to_national_or_international_convention_of_railway_labor_organization_employer

        and
        individual_has_not_previously_rendered_non_delegate_service_includible_in_years_of_service_for_railroad_retirement_act

convention_delegate_compensation_disregarded_for_chapter_taxes

Derived

source: 26 USC 3231(e)(1), convention delegate sentence

- name: convention_delegate_compensation_disregarded_for_chapter_taxes
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3231(e)(1), convention delegate sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              shall be disregarded for purposes of determining the amount of taxes due pursuant to
              this chapter
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#convention_delegate_compensation_disregard_applies
            output: convention_delegate_compensation_disregard_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if convention_delegate_compensation_disregard_applies: compensation_amount else: 0'

cash_tip_inclusion_for_section_3201_taxes_applies

Derived

source: 26 USC 3231(e)(3)

- name: cash_tip_inclusion_for_section_3201_taxes_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 26 USC 3231(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: >-
              cash tips received by an employee in any calendar month in the course of his
              employment by an employer
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: unless the amount of such cash tips is less than $20
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#monthly_cash_tip_inclusion_threshold
            output: monthly_cash_tip_inclusion_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        cash_tips_received_by_employee_in_calendar_month_in_course_of_employment_by_employer
        and monthly_cash_tips_amount >= monthly_cash_tip_inclusion_threshold

cash_tips_included_as_compensation_for_section_3201_taxes

Derived

source: 26 USC 3231(e)(3)

- name: cash_tips_included_as_compensation_for_section_3201_taxes
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 26 USC 3231(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: the term “compensation” also includes cash tips
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3231/e#cash_tip_inclusion_for_section_3201_taxes_applies
            output: cash_tip_inclusion_for_section_3201_taxes_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if cash_tip_inclusion_for_section_3201_taxes_applies: cash_tip_amount_for_payment else: 0'

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3121 (v)(1)inferredUS Federal › Statutes › Title 26 › § 3121 › (v)(1)
26 USC § 3121 (v)(2)inferredUS Federal › Statutes › Title 26 › § 3121 › (v)(2)