us/statute/26/3306/b/18

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2 rules

any payment made to or for the benefit of an employee if at the time of such payment it is reasonable to believe that the employee will be able to exclude such payment from income under section 106(d);

in view

Whole section

Encodings · 2

section_106_d_income_exclusion_reasonably_expected_at_payment26 USC § 3306 (b)(18) · derived

26 USC 3306(b)(18)

name: section_106_d_income_exclusion_reasonably_expected_at_payment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3306(b)(18)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: any payment made to or for the benefit of an employee
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            at the time of such payment it is reasonable to believe that the
            employee will be able to exclude such payment from income under
            section 106(d)
versions:
  - effective_from: '1990-01-01'
    formula: >-
      payment_made_to_or_for_benefit_of_employee

      and
      reasonable_at_time_of_payment_to_believe_employee_can_exclude_payment_from_income_under_section_106_d

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payment_excluded_from_wages_due_to_expected_section_106_d_income_exclusion26 USC § 3306 (b)(18) · derived

26 USC 3306(b)(18)

name: payment_excluded_from_wages_due_to_expected_section_106_d_income_exclusion
kind: derived
entity: Payment
dtype: Money
unit: USD
period: Year
source: 26 USC 3306(b)(18)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: any payment made to or for the benefit of an employee
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/b/18#section_106_d_income_exclusion_reasonably_expected_at_payment
          output: section_106_d_income_exclusion_reasonably_expected_at_payment
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if section_106_d_income_exclusion_reasonably_expected_at_payment:
      payment_amount else: 0

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▸rulespec code

Shown source

statutes/26/3306/b/18.yaml

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Rules

section_106_d_income_exclusion_reasonably_expected_at_payment

Derived

source: 26 USC 3306(b)(18)

- name: section_106_d_income_exclusion_reasonably_expected_at_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3306(b)(18)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: any payment made to or for the benefit of an employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              at the time of such payment it is reasonable to believe that the employee will be able
              to exclude such payment from income under section 106(d)
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payment_made_to_or_for_benefit_of_employee

        and
        reasonable_at_time_of_payment_to_believe_employee_can_exclude_payment_from_income_under_section_106_d

payment_excluded_from_wages_due_to_expected_section_106_d_income_exclusion

Derived

source: 26 USC 3306(b)(18)

- name: payment_excluded_from_wages_due_to_expected_section_106_d_income_exclusion
  kind: derived
  entity: Payment
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3306(b)(18)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: any payment made to or for the benefit of an employee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/b/18#section_106_d_income_exclusion_reasonably_expected_at_payment
            output: section_106_d_income_exclusion_reasonably_expected_at_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if section_106_d_income_exclusion_reasonably_expected_at_payment: payment_amount else: 0'

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 106 (d)inferredUS Federal › Statutes › Title 26 › § 106 › (d)

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us/statute/26/3306/b/18 · Axiom

2 rules

Official source

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in view

Whole section

Encodings · 2

section_106_d_income_exclusion_reasonably_expected_at_payment26 USC § 3306 (b)(18) · derived

26 USC 3306(b)(18)

name: section_106_d_income_exclusion_reasonably_expected_at_payment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3306(b)(18)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: any payment made to or for the benefit of an employee
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            at the time of such payment it is reasonable to believe that the
            employee will be able to exclude such payment from income under
            section 106(d)
versions:
  - effective_from: '1990-01-01'
    formula: >-
      payment_made_to_or_for_benefit_of_employee

      and
      reasonable_at_time_of_payment_to_believe_employee_can_exclude_payment_from_income_under_section_106_d

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payment_excluded_from_wages_due_to_expected_section_106_d_income_exclusion26 USC § 3306 (b)(18) · derived

26 USC 3306(b)(18)

name: payment_excluded_from_wages_due_to_expected_section_106_d_income_exclusion
kind: derived
entity: Payment
dtype: Money
unit: USD
period: Year
source: 26 USC 3306(b)(18)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: any payment made to or for the benefit of an employee
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/b/18#section_106_d_income_exclusion_reasonably_expected_at_payment
          output: section_106_d_income_exclusion_reasonably_expected_at_payment
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if section_106_d_income_exclusion_reasonably_expected_at_payment:
      payment_amount else: 0

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/b/18.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

section_106_d_income_exclusion_reasonably_expected_at_payment

Derived

source: 26 USC 3306(b)(18)

- name: section_106_d_income_exclusion_reasonably_expected_at_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3306(b)(18)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: any payment made to or for the benefit of an employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              at the time of such payment it is reasonable to believe that the employee will be able
              to exclude such payment from income under section 106(d)
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payment_made_to_or_for_benefit_of_employee

        and
        reasonable_at_time_of_payment_to_believe_employee_can_exclude_payment_from_income_under_section_106_d

payment_excluded_from_wages_due_to_expected_section_106_d_income_exclusion

Derived

source: 26 USC 3306(b)(18)

- name: payment_excluded_from_wages_due_to_expected_section_106_d_income_exclusion
  kind: derived
  entity: Payment
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3306(b)(18)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: any payment made to or for the benefit of an employee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/b/18#section_106_d_income_exclusion_reasonably_expected_at_payment
            output: section_106_d_income_exclusion_reasonably_expected_at_payment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: 'if section_106_d_income_exclusion_reasonably_expected_at_payment: payment_amount else: 0'

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 106 (d)inferredUS Federal › Statutes › Title 26 › § 106 › (d)