us/statute/26/3306/b/7

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remuneration paid in any medium other than cash to an employee for service not in the course of the employer’s trade or business;

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noncash_nonbusiness_service_remuneration_excluded_from_wages26 USC § 3306 (b)(7) · derived

26 USC 3306(b)(7)

name: noncash_nonbusiness_service_remuneration_excluded_from_wages
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3306(b)(7)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: remuneration paid
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: paid in any medium other than cash
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: to an employee
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: for service not in the course of the employer’s trade or business
versions:
  - effective_from: '1990-01-01'
    formula: |-
      if (
        remuneration_paid_to_employee
        and remuneration_paid_in_medium_other_than_cash
        and remuneration_for_service_not_in_course_of_employers_trade_or_business
      ): payment_amount else: 0

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statutes/26/3306/b/7.yaml

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Rules

noncash_nonbusiness_service_remuneration_excluded_from_wages

Derived

source: 26 USC 3306(b)(7)

- name: noncash_nonbusiness_service_remuneration_excluded_from_wages
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3306(b)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: remuneration paid
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: paid in any medium other than cash
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: to an employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: for service not in the course of the employer’s trade or business
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        if (
          remuneration_paid_to_employee
          and remuneration_paid_in_medium_other_than_cash
          and remuneration_for_service_not_in_course_of_employers_trade_or_business
        ): payment_amount else: 0