us/statute/26/3302/e/1

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an employer acquires during any calendar year substantially all the property used in the trade or business of another person, or used in a separate unit of a trade or business of such other person, and immediately after the acquisition employs in his trade or business one or more individuals who immediately prior to the acquisition were employed in the trade or business of such other person, and

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statutes/26/3302/e.yaml

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Rules

successor_employer_credit_applies

Derived

source: 26 USC 3302(e)(1)-(2)

- name: successor_employer_credit_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3302(e)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              employer acquires during any calendar year substantially all the property used in the
              trade or business of another person, or used in a separate unit
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              immediately after the acquisition employs in his trade or business one or more
              individuals who immediately prior to the acquisition were employed
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              such other person is not an employer for the calendar year in which the acquisition
              takes place
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_acquired_substantially_all_property_used_in_other_person_trade_or_business_or_separate_unit_during_calendar_year

        and
        employer_immediately_after_acquisition_employs_one_or_more_individuals_immediately_previously_employed_by_other_person

        and other_person_is_not_employer_for_calendar_year_in_which_acquisition_takes_place

successor_employer_credit_before_subsection_c_limit

Derived

source: 26 USC 3302(e)

- name: successor_employer_credit_before_subsection_c_limit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              such employer may credit ... an amount equal to the credits which (without regard to
              subsection (c)) would have been allowable
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              under subsections (a) and (b) and this subsection for such year, if such other person
              had been an employer
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              with respect to remuneration subject to contributions under the unemployment
              compensation law of a State paid by such other person to the individual or individuals
              described in paragraph (1)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/e#successor_employer_credit_applies
            output: successor_employer_credit_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        if successor_employer_credit_applies:
            max(
                0,
                other_person_hypothetical_a_b_and_e_credits_without_subsection_c_for_transferred_individual_remuneration
            )
        else: 0

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us/statute/26/3302/e/1 · Axiom

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▸rulespec code

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statutes/26/3302/e.yaml

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Rules

successor_employer_credit_applies

Derived

source: 26 USC 3302(e)(1)-(2)

- name: successor_employer_credit_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3302(e)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              employer acquires during any calendar year substantially all the property used in the
              trade or business of another person, or used in a separate unit
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              immediately after the acquisition employs in his trade or business one or more
              individuals who immediately prior to the acquisition were employed
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              such other person is not an employer for the calendar year in which the acquisition
              takes place
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_acquired_substantially_all_property_used_in_other_person_trade_or_business_or_separate_unit_during_calendar_year

        and
        employer_immediately_after_acquisition_employs_one_or_more_individuals_immediately_previously_employed_by_other_person

        and other_person_is_not_employer_for_calendar_year_in_which_acquisition_takes_place

successor_employer_credit_before_subsection_c_limit

Derived

source: 26 USC 3302(e)

- name: successor_employer_credit_before_subsection_c_limit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              such employer may credit ... an amount equal to the credits which (without regard to
              subsection (c)) would have been allowable
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              under subsections (a) and (b) and this subsection for such year, if such other person
              had been an employer
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              with respect to remuneration subject to contributions under the unemployment
              compensation law of a State paid by such other person to the individual or individuals
              described in paragraph (1)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/e#successor_employer_credit_applies
            output: successor_employer_credit_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        if successor_employer_credit_applies:
            max(
                0,
                other_person_hypothetical_a_b_and_e_credits_without_subsection_c_for_transferred_individual_remuneration
            )
        else: 0