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Concurrent employment by 2 or more employers

For purposes of this chapter, if 2 or more related corporations which are employers concurrently employ the same individual and compensate such individual through a common paymaster which is 1 of such corporations, each such corporation shall be considered to have paid as remuneration to such individual only the amounts actually disbursed by it to such individual and shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by another of such corporations.

in view

Whole section

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Shown source

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
            )
        )