General agent as legal entity

Each general agent of the Secretary of Transportation making contributions pursuant to subsection (g) or (h) shall, for purposes of such subsections, be considered a legal entity in his capacity as an instrumentality of the United States, separate and distinct from his identity as a person employing individuals on his own account.

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statutes/26/3305.yaml

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Rules

state_unemployment_fund_payment_compliance_not_relieved_by_commerce_ground

Derived

source: 26 USC 3305(a)

- name: state_unemployment_fund_payment_compliance_not_relieved_by_commerce_ground
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              No person required under a State law to make payments to an unemployment fund shall be
              relieved from compliance therewith
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: on the ground that he is engaged in interstate or foreign commerce
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              or that the State law does not distinguish between employees engaged in interstate or
              foreign commerce and those engaged in intrastate commerce
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_required_under_state_law_to_make_payments_to_unemployment_fund
        and (
          employer_engaged_in_interstate_or_foreign_commerce
          or state_law_does_not_distinguish_interstate_or_foreign_commerce_employees_from_intrastate_commerce_employees
        )

state_unemployment_compensation_compliance_not_relieved_by_federal_property_services

Derived

source: 26 USC 3305(d)

- name: state_unemployment_compensation_compliance_not_relieved_by_federal_property_services
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: No person shall be relieved from compliance with a State unemployment compensation law
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              on the ground that services were performed on land or premises owned, held, or
              possessed by the United States
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_subject_to_state_unemployment_compensation_law
        and services_performed_on_land_or_premises_owned_held_or_possessed_by_united_states

state_unemployment_contribution_credits_denied_for_permission_condition_failure

Derived

source: 26 USC 3305(j)

- name: state_unemployment_contribution_credits_denied_for_permission_condition_failure
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(j)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              Any person required, pursuant to the permission granted by this section, to make
              contributions to an unemployment fund under a State unemployment compensation law
              approved by the Secretary of Labor
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              if, on October 31 of such taxable year, the Secretary of Labor certifies to the
              Secretary of the Treasury his finding
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              shall not be entitled to the credits permitted ... by subsections (a) and (b) of
              section 3302 against the tax imposed by section 3301
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_required_pursuant_to_section_permission_to_make_unemployment_fund_contributions_under_approved_state_law

        and secretary_of_labor_certified_permission_condition_failure_for_state_law

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General agent as legal entity

Official source

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Whole section

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statutes/26/3305.yaml

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Rules

state_unemployment_fund_payment_compliance_not_relieved_by_commerce_ground

Derived

source: 26 USC 3305(a)

- name: state_unemployment_fund_payment_compliance_not_relieved_by_commerce_ground
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              No person required under a State law to make payments to an unemployment fund shall be
              relieved from compliance therewith
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: on the ground that he is engaged in interstate or foreign commerce
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              or that the State law does not distinguish between employees engaged in interstate or
              foreign commerce and those engaged in intrastate commerce
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_required_under_state_law_to_make_payments_to_unemployment_fund
        and (
          employer_engaged_in_interstate_or_foreign_commerce
          or state_law_does_not_distinguish_interstate_or_foreign_commerce_employees_from_intrastate_commerce_employees
        )

state_unemployment_compensation_compliance_not_relieved_by_federal_property_services

Derived

source: 26 USC 3305(d)

- name: state_unemployment_compensation_compliance_not_relieved_by_federal_property_services
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: No person shall be relieved from compliance with a State unemployment compensation law
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              on the ground that services were performed on land or premises owned, held, or
              possessed by the United States
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_subject_to_state_unemployment_compensation_law
        and services_performed_on_land_or_premises_owned_held_or_possessed_by_united_states

state_unemployment_contribution_credits_denied_for_permission_condition_failure

Derived

source: 26 USC 3305(j)

- name: state_unemployment_contribution_credits_denied_for_permission_condition_failure
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(j)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              Any person required, pursuant to the permission granted by this section, to make
              contributions to an unemployment fund under a State unemployment compensation law
              approved by the Secretary of Labor
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              if, on October 31 of such taxable year, the Secretary of Labor certifies to the
              Secretary of the Treasury his finding
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              shall not be entitled to the credits permitted ... by subsections (a) and (b) of
              section 3302 against the tax imposed by section 3301
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_required_pursuant_to_section_permission_to_make_unemployment_fund_contributions_under_approved_state_law

        and secretary_of_labor_certified_permission_condition_failure_for_state_law