us/statute/26/3306/b/16

loading…

2 rules

any benefit provided to or on behalf of an employee if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 74(c), 108(f)(4), 117, or 132;

in view

Whole section

Encodings · 2

benefit_income_exclusion_reasonably_expected_under_cited_sections26 USC § 3306 (b)(16) · derived

26 USC 3306(b)(16)

name: benefit_income_exclusion_reasonably_expected_under_cited_sections
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3306(b)(16)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            reasonable to believe that the employee will be able to exclude such
            benefit from income under section 74(c), 108(f)(4), 117, or 132
versions:
  - effective_from: '1990-01-01'
    formula: >-
      reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_74_c

      or
      reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_108_f_4

      or
      reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_117

      or
      reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_132

open in graph ↗

benefit_excluded_from_wages_due_to_expected_income_exclusion26 USC § 3306 (b)(16) · derived

26 USC 3306(b)(16)

name: benefit_excluded_from_wages_due_to_expected_income_exclusion
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3306(b)(16)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: any benefit provided to or on behalf of an employee
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: if at the time such benefit is provided it is reasonable to believe
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/b/16#benefit_income_exclusion_reasonably_expected_under_cited_sections
          output: benefit_income_exclusion_reasonably_expected_under_cited_sections
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if benefit_provided_to_or_on_behalf_of_employee and
      benefit_income_exclusion_reasonably_expected_under_cited_sections:
      benefit_amount else: 0

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/b/16.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

benefit_income_exclusion_reasonably_expected_under_cited_sections

Derived

source: 26 USC 3306(b)(16)

- name: benefit_income_exclusion_reasonably_expected_under_cited_sections
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3306(b)(16)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              reasonable to believe that the employee will be able to exclude such benefit from
              income under section 74(c), 108(f)(4), 117, or 132
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_74_c

        or
        reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_108_f_4

        or
        reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_117

        or
        reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_132

benefit_excluded_from_wages_due_to_expected_income_exclusion

Derived

source: 26 USC 3306(b)(16)

- name: benefit_excluded_from_wages_due_to_expected_income_exclusion
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3306(b)(16)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: any benefit provided to or on behalf of an employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: if at the time such benefit is provided it is reasonable to believe
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/b/16#benefit_income_exclusion_reasonably_expected_under_cited_sections
            output: benefit_income_exclusion_reasonably_expected_under_cited_sections
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if benefit_provided_to_or_on_behalf_of_employee and
        benefit_income_exclusion_reasonably_expected_under_cited_sections: benefit_amount else: 0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 74 (c)inferredUS Federal › Statutes › Title 26 › § 74 › (c)

loading…

us/statute/26/3306/b/16 · Axiom

2 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 2

benefit_income_exclusion_reasonably_expected_under_cited_sections26 USC § 3306 (b)(16) · derived

26 USC 3306(b)(16)

name: benefit_income_exclusion_reasonably_expected_under_cited_sections
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3306(b)(16)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            reasonable to believe that the employee will be able to exclude such
            benefit from income under section 74(c), 108(f)(4), 117, or 132
versions:
  - effective_from: '1990-01-01'
    formula: >-
      reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_74_c

      or
      reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_108_f_4

      or
      reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_117

      or
      reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_132

open in graph ↗

benefit_excluded_from_wages_due_to_expected_income_exclusion26 USC § 3306 (b)(16) · derived

26 USC 3306(b)(16)

name: benefit_excluded_from_wages_due_to_expected_income_exclusion
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3306(b)(16)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: any benefit provided to or on behalf of an employee
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: if at the time such benefit is provided it is reasonable to believe
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/b/16#benefit_income_exclusion_reasonably_expected_under_cited_sections
          output: benefit_income_exclusion_reasonably_expected_under_cited_sections
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if benefit_provided_to_or_on_behalf_of_employee and
      benefit_income_exclusion_reasonably_expected_under_cited_sections:
      benefit_amount else: 0

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/b/16.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

benefit_income_exclusion_reasonably_expected_under_cited_sections

Derived

source: 26 USC 3306(b)(16)

- name: benefit_income_exclusion_reasonably_expected_under_cited_sections
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3306(b)(16)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              reasonable to believe that the employee will be able to exclude such benefit from
              income under section 74(c), 108(f)(4), 117, or 132
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_74_c

        or
        reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_108_f_4

        or
        reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_117

        or
        reasonable_at_time_benefit_provided_to_believe_employee_can_exclude_benefit_from_income_under_section_132

benefit_excluded_from_wages_due_to_expected_income_exclusion

Derived

source: 26 USC 3306(b)(16)

- name: benefit_excluded_from_wages_due_to_expected_income_exclusion
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3306(b)(16)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: any benefit provided to or on behalf of an employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: if at the time such benefit is provided it is reasonable to believe
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/b/16#benefit_income_exclusion_reasonably_expected_under_cited_sections
            output: benefit_income_exclusion_reasonably_expected_under_cited_sections
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if benefit_provided_to_or_on_behalf_of_employee and
        benefit_income_exclusion_reasonably_expected_under_cited_sections: benefit_amount else: 0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 74 (c)inferredUS Federal › Statutes › Title 26 › § 74 › (c)