us/statute/26/3402/b/4

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us/statute/26/3402/b/4 · Axiom

In determining the amount to be deducted and withheld under this subsection, the wages may, at the election of the employer, be computed to the nearest dollar.

in view

Whole section

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statutes/26/3402/b.yaml

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Rules

miscellaneous_allowance_period_days_for_nonpayroll_period_wages

Derived

source: 26 USC 3402(b)(1)

- name: miscellaneous_allowance_period_days_for_nonpayroll_period_wages
  kind: derived
  entity: Payment
  dtype: Count
  period: Year
  source: 26 USC 3402(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              containing a number of days (including Sundays and holidays) equal to the number of
              days in the period
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wages_paid_with_respect_to_period_not_payroll_period:
        days_in_period_with_respect_to_which_wages_are_paid_including_sundays_and_holidays else: 0

miscellaneous_allowance_period_days_for_wages_paid_without_regard_to_period

Derived

source: 26 USC 3402(b)(2)

- name: miscellaneous_allowance_period_days_for_wages_paid_without_regard_to_period
  kind: derived
  entity: Payment
  dtype: Count
  period: Year
  source: 26 USC 3402(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              equal to the number of days (including Sundays and holidays) which have elapsed since
              ... whichever is the later
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wages_paid_by_employer_without_regard_to_any_payroll_period_or_other_period:
        days_elapsed_since_later_of_last_payment_commencement_or_january_first_including_sundays_and_holidays
        else: 0

secretary_may_authorize_weekly_aggregate_computation

Derived

source: 26 USC 3402(b)(3)

- name: secretary_may_authorize_weekly_aggregate_computation
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              the period, or the time described in paragraph (2), in respect of any wages is less
              than one week
  versions:
    - effective_from: '0001-01-01'
      formula: period_or_paragraph_2_time_in_respect_of_wages_is_less_than_one_week

wages_computed_for_withholding_under_percentage_method

Derived

source: 26 USC 3402(b)(4)

- name: wages_computed_for_withholding_under_percentage_method
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3402(b)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: the wages may, at the election of the employer, be computed to the nearest dollar
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if employer_elects_to_compute_wages_to_nearest_dollar: wages_computed_to_nearest_dollar
        else: wages

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Official source

In determining the amount to be deducted and withheld under this subsection, the wages may, at the election of the employer, be computed to the nearest dollar.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/b.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3402/b; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

miscellaneous_allowance_period_days_for_nonpayroll_period_wages

Derived

source: 26 USC 3402(b)(1)

- name: miscellaneous_allowance_period_days_for_nonpayroll_period_wages
  kind: derived
  entity: Payment
  dtype: Count
  period: Year
  source: 26 USC 3402(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              containing a number of days (including Sundays and holidays) equal to the number of
              days in the period
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wages_paid_with_respect_to_period_not_payroll_period:
        days_in_period_with_respect_to_which_wages_are_paid_including_sundays_and_holidays else: 0

miscellaneous_allowance_period_days_for_wages_paid_without_regard_to_period

Derived

source: 26 USC 3402(b)(2)

- name: miscellaneous_allowance_period_days_for_wages_paid_without_regard_to_period
  kind: derived
  entity: Payment
  dtype: Count
  period: Year
  source: 26 USC 3402(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              equal to the number of days (including Sundays and holidays) which have elapsed since
              ... whichever is the later
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wages_paid_by_employer_without_regard_to_any_payroll_period_or_other_period:
        days_elapsed_since_later_of_last_payment_commencement_or_january_first_including_sundays_and_holidays
        else: 0

secretary_may_authorize_weekly_aggregate_computation

Derived

source: 26 USC 3402(b)(3)

- name: secretary_may_authorize_weekly_aggregate_computation
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              the period, or the time described in paragraph (2), in respect of any wages is less
              than one week
  versions:
    - effective_from: '0001-01-01'
      formula: period_or_paragraph_2_time_in_respect_of_wages_is_less_than_one_week

wages_computed_for_withholding_under_percentage_method

Derived

source: 26 USC 3402(b)(4)

- name: wages_computed_for_withholding_under_percentage_method
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3402(b)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: the wages may, at the election of the employer, be computed to the nearest dollar
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if employer_elects_to_compute_wages_to_nearest_dollar: wages_computed_to_nearest_dollar
        else: wages