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Employee

1 rule

For purposes of this chapter, the term “employee” includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term “employee” also includes an officer of a corporation.

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Encodings · 1

employee26 USC § 3401 (c) · derived

26 USC 3401(c)

name: employee
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3401(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3401
versions:
  - effective_from: '0001-01-01'
    formula: >-
      person_is_officer_employee_or_elected_official_of_united_states

      or person_is_officer_employee_or_elected_official_of_state

      or person_is_officer_employee_or_elected_official_of_political_subdivision

      or person_is_officer_employee_or_elected_official_of_district_of_columbia

      or
      person_is_officer_employee_or_elected_official_of_agency_or_instrumentality_of_foregoing

      or person_is_officer_of_corporation

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statutes/26/3401/c.yaml

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Rules

employee

Derived

source: 26 USC 3401(c)

- name: employee
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3401(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3401
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        person_is_officer_employee_or_elected_official_of_united_states
        or person_is_officer_employee_or_elected_official_of_state
        or person_is_officer_employee_or_elected_official_of_political_subdivision
        or person_is_officer_employee_or_elected_official_of_district_of_columbia
        or person_is_officer_employee_or_elected_official_of_agency_or_instrumentality_of_foregoing
        or person_is_officer_of_corporation