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Tips constituting compensation, time deemed paid

1 rule

For purposes of this chapter, tips which constitute compensation for purposes of the taxes imposed by section 3201 shall be deemed to be paid at the time a written statement including such tips is furnished to the employer pursuant to section 6053(a) or (if no statement including such tips is so furnished) at the time received.

in view

Whole section

Encodings · 1

tips_compensation_deemed_paid_on_day_for_section_3201_taxes26 USC § 3231 (h) · derived

26 USC 3231(h)

name: tips_compensation_deemed_paid_on_day_for_section_3201_taxes
kind: derived
entity: Payment
dtype: Judgment
period: Day
source: 26 USC 3231(h)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: >-
            tips which constitute compensation for purposes of the taxes imposed
            by section 3201
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: >-
            at the time a written statement including such tips is furnished to
            the employer
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3231
          excerpt: >-
            if no statement including such tips is so furnished) at the time
            received
versions:
  - effective_from: '1990-01-01'
    formula: |-
      tips_constitute_compensation_for_section_3201_taxes
      and (
          qualifying_written_statement_including_same_tips_furnished_to_employer_on_day
          or (
              not qualifying_written_statement_including_same_tips_furnished_to_employer
              and same_tips_received_on_day
          )
      )

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statutes/26/3231.yaml

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Rules

tips_compensation_deemed_paid_on_day_for_section_3201_taxes

Derived

source: 26 USC 3231(h)

- name: tips_compensation_deemed_paid_on_day_for_section_3201_taxes
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3231(h)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: tips which constitute compensation for purposes of the taxes imposed by section 3201
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: at the time a written statement including such tips is furnished to the employer
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3231
            excerpt: if no statement including such tips is so furnished) at the time received
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        tips_constitute_compensation_for_section_3201_taxes
        and (
            qualifying_written_statement_including_same_tips_furnished_to_employer_on_day
            or (
                not qualifying_written_statement_including_same_tips_furnished_to_employer
                and same_tips_received_on_day
            )
        )

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3201inferredUS Federal › Statutes › Title 26 › § 3201
26 USC § 6053 (a)inferredUS Federal › Statutes › Title 26 › § 6053 › (a)