loading…

Rate of tax deemed to be 6 percent

2 rules

In applying subsection (c), the tax imposed by section 3301 shall be computed at the rate of 6 percent in lieu of the rate provided by such section.

in view

Whole section

Encodings · 2

subsection_c_tax_computation_rate26 USC § 3302 (d)(1) · parameter

26 USC 3302(d)(1)

name: subsection_c_tax_computation_rate
kind: parameter
dtype: Rate
source: 26 USC 3302(d)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3302
          excerpt: computed at the rate of 6 percent
versions:
  - effective_from: '1990-01-01'
    formula: '0.06'

open in graph ↗

tax_imposed_by_section_3301_for_applying_subsection_c26 USC § 3302 (d)(1) · derived

26 USC 3302(d)(1)

name: tax_imposed_by_section_3301_for_applying_subsection_c
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3302(d)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3302
          excerpt: >-
            In applying subsection (c), the tax imposed by section 3301 shall be
            computed at the rate of 6 percent
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3301#federal_unemployment_excise_tax
          output: federal_unemployment_excise_tax
          hash: >-
            sha256:de967fea9e559963e62bb0dacac424baeeab1fcb6e890a4ee7ac4b8423d1f545
versions:
  - effective_from: '1990-01-01'
    formula: federal_unemployment_excise_tax

open in graph ↗

▸rulespec code

Shown source

statutes/26/3302/d/1.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

subsection_c_tax_computation_rate

Parameter

source: 26 USC 3302(d)(1)

- name: subsection_c_tax_computation_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: computed at the rate of 6 percent
  versions:
    - effective_from: '1990-01-01'
      formula: '0.06'

tax_imposed_by_section_3301_for_applying_subsection_c

Derived

source: 26 USC 3302(d)(1)

- name: tax_imposed_by_section_3301_for_applying_subsection_c
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              In applying subsection (c), the tax imposed by section 3301 shall be computed at the
              rate of 6 percent
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3301#federal_unemployment_excise_tax
            output: federal_unemployment_excise_tax
            hash: sha256:de967fea9e559963e62bb0dacac424baeeab1fcb6e890a4ee7ac4b8423d1f545
  versions:
    - effective_from: '1990-01-01'
      formula: federal_unemployment_excise_tax

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3301inferredUS Federal › Statutes › Title 26 › § 3301

loading…

us/statute/26/3302/d/1 — Rate of tax deemed to be 6 percent · Axiom

Rate of tax deemed to be 6 percent

2 rules

Official source

graph ↗build calculator ↗

In applying subsection (c), the tax imposed by section 3301 shall be computed at the rate of 6 percent in lieu of the rate provided by such section.

in view

Whole section

Encodings · 2

subsection_c_tax_computation_rate26 USC § 3302 (d)(1) · parameter

26 USC 3302(d)(1)

name: subsection_c_tax_computation_rate
kind: parameter
dtype: Rate
source: 26 USC 3302(d)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3302
          excerpt: computed at the rate of 6 percent
versions:
  - effective_from: '1990-01-01'
    formula: '0.06'

open in graph ↗

tax_imposed_by_section_3301_for_applying_subsection_c26 USC § 3302 (d)(1) · derived

26 USC 3302(d)(1)

name: tax_imposed_by_section_3301_for_applying_subsection_c
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3302(d)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3302
          excerpt: >-
            In applying subsection (c), the tax imposed by section 3301 shall be
            computed at the rate of 6 percent
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3301#federal_unemployment_excise_tax
          output: federal_unemployment_excise_tax
          hash: >-
            sha256:de967fea9e559963e62bb0dacac424baeeab1fcb6e890a4ee7ac4b8423d1f545
versions:
  - effective_from: '1990-01-01'
    formula: federal_unemployment_excise_tax

open in graph ↗

▸rulespec code

Shown source

statutes/26/3302/d/1.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

subsection_c_tax_computation_rate

Parameter

source: 26 USC 3302(d)(1)

- name: subsection_c_tax_computation_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: computed at the rate of 6 percent
  versions:
    - effective_from: '1990-01-01'
      formula: '0.06'

tax_imposed_by_section_3301_for_applying_subsection_c

Derived

source: 26 USC 3302(d)(1)

- name: tax_imposed_by_section_3301_for_applying_subsection_c
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              In applying subsection (c), the tax imposed by section 3301 shall be computed at the
              rate of 6 percent
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3301#federal_unemployment_excise_tax
            output: federal_unemployment_excise_tax
            hash: sha256:de967fea9e559963e62bb0dacac424baeeab1fcb6e890a4ee7ac4b8423d1f545
  versions:
    - effective_from: '1990-01-01'
      formula: federal_unemployment_excise_tax

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3301inferredUS Federal › Statutes › Title 26 › § 3301