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Employee

1 rule

For purposes of this chapter, the term “employee” has the meaning assigned to such term by section 3121(d), except that paragraph (4) and subparagraphs (B) and (C) of paragraph (3) shall not apply.

in view

Whole section

Encodings · 1

employee26 USC § 3306 (i) · derived

26 USC 3306(i)

name: employee
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(i)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            the term “employee” has the meaning assigned to such term by section
            3121(d)
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            except that paragraph (4) and subparagraphs (B) and (C) of paragraph
            (3) shall not apply
versions:
  - effective_from: '1990-01-01'
    formula: |-
      officer_of_corporation
      or common_law_employee_status
      or (
        not officer_of_corporation
        and not common_law_employee_status
        and performs_services_for_remuneration_for_person
        and (
          agent_driver_or_commission_driver_distributing_listed_products_or_services_for_principal
          or traveling_or_city_salesman_full_time_soliciting_and_transmitting_orders_to_principal_for_resale_merchandise_or_business_supplies
        )
        and contract_contemplates_substantially_all_services_performed_personally_by_individual
        and not individual_has_substantial_investment_in_nontransportation_facilities_used_in_services
        and not services_are_single_transaction_not_part_of_continuing_relationship
      )

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statutes/26/3306/i.yaml

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Rules

employee

Derived

source: 26 USC 3306(i)

- name: employee
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: the term “employee” has the meaning assigned to such term by section 3121(d)
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              except that paragraph (4) and subparagraphs (B) and (C) of paragraph (3) shall not
              apply
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        officer_of_corporation
        or common_law_employee_status
        or (
          not officer_of_corporation
          and not common_law_employee_status
          and performs_services_for_remuneration_for_person
          and (
            agent_driver_or_commission_driver_distributing_listed_products_or_services_for_principal
            or traveling_or_city_salesman_full_time_soliciting_and_transmitting_orders_to_principal_for_resale_merchandise_or_business_supplies
          )
          and contract_contemplates_substantially_all_services_performed_personally_by_individual
          and not individual_has_substantial_investment_in_nontransportation_facilities_used_in_services
          and not services_are_single_transaction_not_part_of_continuing_relationship
        )

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3121 (d)inferredUS Federal › Statutes › Title 26 › § 3121 › (d)