us/statute/26/3306/b/19

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us/statute/26/3306/b/19 · Axiom

2 rules

remuneration on account of—

(A) a transfer of a share of stock to any individual pursuant to an exercise of an incentive stock option (as defined in section 422(b)) or under an employee stock purchase plan (as defined in section 423(b)), or

(B) any disposition by the individual of such stock; or

in view

Whole section

Encodings · 2

stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies26 USC § 3306 (b)(19) · derived

26 USC 3306(b)(19)

name: >-
  stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3306(b)(19)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: a transfer of a share of stock to any individual
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: pursuant to an exercise of an incentive stock option
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: under an employee stock purchase plan
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: any disposition by the individual of such stock
versions:
  - effective_from: '1990-01-01'
    formula: >-
      (
        remuneration_on_account_of_transfer_of_share_of_stock_to_individual
        and (
          stock_transfer_pursuant_to_exercise_of_incentive_stock_option_as_defined_in_section_422_b
          or stock_transfer_under_employee_stock_purchase_plan_as_defined_in_section_423_b
        )
      )

      or
      remuneration_on_account_of_disposition_by_individual_of_stock_transferred_pursuant_to_exercise_of_incentive_stock_option_or_under_employee_stock_purchase_plan

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stock_option_or_employee_stock_purchase_plan_stock_remuneration_excluded_from_wages26 USC § 3306 (b)(19) · derived

26 USC 3306(b)(19)

name: >-
  stock_option_or_employee_stock_purchase_plan_stock_remuneration_excluded_from_wages
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3306(b)(19)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: remuneration on account of
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/b/19#stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies
          output: >-
            stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if
      stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies:
      remuneration_amount else: 0

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▸rulespec code

Shown source

statutes/26/3306/b/19.yaml

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View on GitHub

Rules

stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies

Derived

source: 26 USC 3306(b)(19)

- name: stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3306(b)(19)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: a transfer of a share of stock to any individual
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: pursuant to an exercise of an incentive stock option
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: under an employee stock purchase plan
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: any disposition by the individual of such stock
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
          remuneration_on_account_of_transfer_of_share_of_stock_to_individual
          and (
            stock_transfer_pursuant_to_exercise_of_incentive_stock_option_as_defined_in_section_422_b
            or stock_transfer_under_employee_stock_purchase_plan_as_defined_in_section_423_b
          )
        )

        or
        remuneration_on_account_of_disposition_by_individual_of_stock_transferred_pursuant_to_exercise_of_incentive_stock_option_or_under_employee_stock_purchase_plan

stock_option_or_employee_stock_purchase_plan_stock_remuneration_excluded_from_wages

Derived

source: 26 USC 3306(b)(19)

- name: stock_option_or_employee_stock_purchase_plan_stock_remuneration_excluded_from_wages
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3306(b)(19)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: remuneration on account of
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/b/19#stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies
            output: stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies:
        remuneration_amount else: 0

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 422 (b)inferredUS Federal › Statutes › Title 26 › § 422 › (b)
26 USC § 423 (b)inferredUS Federal › Statutes › Title 26 › § 423 › (b)

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2 rules

Official source

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remuneration on account of—

(B) any disposition by the individual of such stock; or

in view

Whole section

Encodings · 2

stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies26 USC § 3306 (b)(19) · derived

26 USC 3306(b)(19)

name: >-
  stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3306(b)(19)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: a transfer of a share of stock to any individual
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: pursuant to an exercise of an incentive stock option
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: under an employee stock purchase plan
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: any disposition by the individual of such stock
versions:
  - effective_from: '1990-01-01'
    formula: >-
      (
        remuneration_on_account_of_transfer_of_share_of_stock_to_individual
        and (
          stock_transfer_pursuant_to_exercise_of_incentive_stock_option_as_defined_in_section_422_b
          or stock_transfer_under_employee_stock_purchase_plan_as_defined_in_section_423_b
        )
      )

      or
      remuneration_on_account_of_disposition_by_individual_of_stock_transferred_pursuant_to_exercise_of_incentive_stock_option_or_under_employee_stock_purchase_plan

open in graph ↗

stock_option_or_employee_stock_purchase_plan_stock_remuneration_excluded_from_wages26 USC § 3306 (b)(19) · derived

26 USC 3306(b)(19)

name: >-
  stock_option_or_employee_stock_purchase_plan_stock_remuneration_excluded_from_wages
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3306(b)(19)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: remuneration on account of
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/b/19#stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies
          output: >-
            stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if
      stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies:
      remuneration_amount else: 0

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/b/19.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies

Derived

source: 26 USC 3306(b)(19)

- name: stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3306(b)(19)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: a transfer of a share of stock to any individual
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: pursuant to an exercise of an incentive stock option
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: under an employee stock purchase plan
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: any disposition by the individual of such stock
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
          remuneration_on_account_of_transfer_of_share_of_stock_to_individual
          and (
            stock_transfer_pursuant_to_exercise_of_incentive_stock_option_as_defined_in_section_422_b
            or stock_transfer_under_employee_stock_purchase_plan_as_defined_in_section_423_b
          )
        )

        or
        remuneration_on_account_of_disposition_by_individual_of_stock_transferred_pursuant_to_exercise_of_incentive_stock_option_or_under_employee_stock_purchase_plan

stock_option_or_employee_stock_purchase_plan_stock_remuneration_excluded_from_wages

Derived

source: 26 USC 3306(b)(19)

- name: stock_option_or_employee_stock_purchase_plan_stock_remuneration_excluded_from_wages
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3306(b)(19)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: remuneration on account of
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/b/19#stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies
            output: stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if stock_option_or_employee_stock_purchase_plan_stock_remuneration_exclusion_applies:
        remuneration_amount else: 0

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 422 (b)inferredUS Federal › Statutes › Title 26 › § 422 › (b)
26 USC § 423 (b)inferredUS Federal › Statutes › Title 26 › § 423 › (b)