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Tips

3 rules

For purposes of subsection (a), the term “wages” includes tips received by an employee in the course of his employment. Such wages shall be deemed to be paid at the time a written statement including such tips is furnished to the employer pursuant to section 6053(a) or (if no statement including such tips is so furnished) at the time received.

in view

Whole section

Encodings · 3

tips_included_in_wages_for_subsection_a26 USC § 3401 (f) · derived

26 USC 3401(f)

name: tips_included_in_wages_for_subsection_a
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3401(f)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3401
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if tips_received_by_employee_in_course_of_employment: tips_received_amount
      else: 0

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tips_deemed_paid_when_written_statement_furnished26 USC § 3401 (f) · derived

26 USC 3401(f)

name: tips_deemed_paid_when_written_statement_furnished
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3401(f)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3401
versions:
  - effective_from: '0001-01-01'
    formula: >-
      tips_received_by_employee_in_course_of_employment

      and
      written_statement_including_tips_furnished_to_employer_under_section_6053_a

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tips_deemed_paid_when_received26 USC § 3401 (f) · derived

26 USC 3401(f)

name: tips_deemed_paid_when_received
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3401(f)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3401
versions:
  - effective_from: '0001-01-01'
    formula: >-
      tips_received_by_employee_in_course_of_employment

      and not
      written_statement_including_tips_furnished_to_employer_under_section_6053_a

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▸rulespec code

Shown source

statutes/26/3401/f.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

tips_included_in_wages_for_subsection_a

Derived

source: 26 USC 3401(f)

- name: tips_included_in_wages_for_subsection_a
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3401(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3401
  versions:
    - effective_from: '0001-01-01'
      formula: 'if tips_received_by_employee_in_course_of_employment: tips_received_amount else: 0'

tips_deemed_paid_when_written_statement_furnished

Derived

source: 26 USC 3401(f)

- name: tips_deemed_paid_when_written_statement_furnished
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3401(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3401
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        tips_received_by_employee_in_course_of_employment
        and written_statement_including_tips_furnished_to_employer_under_section_6053_a

tips_deemed_paid_when_received

Derived

source: 26 USC 3401(f)

- name: tips_deemed_paid_when_received
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3401(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3401
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        tips_received_by_employee_in_course_of_employment
        and not written_statement_including_tips_furnished_to_employer_under_section_6053_a

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 6053 (a)inferredUS Federal › Statutes › Title 26 › § 6053 › (a)

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us/statute/26/3401/f — Tips · Axiom

Tips

3 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 3

tips_included_in_wages_for_subsection_a26 USC § 3401 (f) · derived

26 USC 3401(f)

name: tips_included_in_wages_for_subsection_a
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3401(f)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3401
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if tips_received_by_employee_in_course_of_employment: tips_received_amount
      else: 0

open in graph ↗

tips_deemed_paid_when_written_statement_furnished26 USC § 3401 (f) · derived

26 USC 3401(f)

name: tips_deemed_paid_when_written_statement_furnished
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3401(f)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3401
versions:
  - effective_from: '0001-01-01'
    formula: >-
      tips_received_by_employee_in_course_of_employment

      and
      written_statement_including_tips_furnished_to_employer_under_section_6053_a

open in graph ↗

tips_deemed_paid_when_received26 USC § 3401 (f) · derived

26 USC 3401(f)

name: tips_deemed_paid_when_received
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3401(f)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3401
versions:
  - effective_from: '0001-01-01'
    formula: >-
      tips_received_by_employee_in_course_of_employment

      and not
      written_statement_including_tips_furnished_to_employer_under_section_6053_a

open in graph ↗

▸rulespec code

Shown source

statutes/26/3401/f.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

tips_included_in_wages_for_subsection_a

Derived

source: 26 USC 3401(f)

- name: tips_included_in_wages_for_subsection_a
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3401(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3401
  versions:
    - effective_from: '0001-01-01'
      formula: 'if tips_received_by_employee_in_course_of_employment: tips_received_amount else: 0'

tips_deemed_paid_when_written_statement_furnished

Derived

source: 26 USC 3401(f)

- name: tips_deemed_paid_when_written_statement_furnished
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3401(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3401
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        tips_received_by_employee_in_course_of_employment
        and written_statement_including_tips_furnished_to_employer_under_section_6053_a

tips_deemed_paid_when_received

Derived

source: 26 USC 3401(f)

- name: tips_deemed_paid_when_received
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3401(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3401
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        tips_received_by_employee_in_course_of_employment
        and not written_statement_including_tips_furnished_to_employer_under_section_6053_a

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 6053 (a)inferredUS Federal › Statutes › Title 26 › § 6053 › (a)