us/statute/26/3401/d/1

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us/statute/26/3401/d/1 · Axiom

if the person for whom the individual performs or performed the services does not have control of the payment of the wages for such services, the term “employer” (except for purposes of subsection (a)) means the person having control of the payment of such wages, and

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statutes/26/3401/d.yaml

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Rules

employer_for_subsection_a

Derived

source: 26 USC 3401(d)

- name: employer_for_subsection_a
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3401(d)
  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_for_whom_individual_performs_or_performed_service_as_employee

employer

Derived

source: 26 USC 3401(d)

- name: employer
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3401(d)
  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_for_whom_individual_performs_or_performed_service_as_employee
          and person_has_control_of_payment_of_wages_for_services
        )

        or (
          person_has_control_of_payment_of_wages_for_services
          and person_for_whom_individual_performs_or_performed_services_does_not_have_control_of_payment_of_wages
        )

        or
        person_pays_wages_on_behalf_of_nonresident_alien_individual_foreign_partnership_or_foreign_corporation_not_engaged_in_trade_or_business_within_united_states

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statutes/26/3401/d.yaml

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Rules

employer_for_subsection_a

Derived

source: 26 USC 3401(d)

- name: employer_for_subsection_a
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3401(d)
  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_for_whom_individual_performs_or_performed_service_as_employee

employer

Derived

source: 26 USC 3401(d)

- name: employer
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3401(d)
  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_for_whom_individual_performs_or_performed_service_as_employee
          and person_has_control_of_payment_of_wages_for_services
        )

        or (
          person_has_control_of_payment_of_wages_for_services
          and person_for_whom_individual_performs_or_performed_services_does_not_have_control_of_payment_of_wages
        )

        or
        person_pays_wages_on_behalf_of_nonresident_alien_individual_foreign_partnership_or_foreign_corporation_not_engaged_in_trade_or_business_within_united_states