us/statute/26/3402/c/5

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us/statute/26/3402/c/5 · Axiom

If the wages exceed the highest wage bracket, 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.

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statutes/26/3402/c.yaml

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Rules

wage_bracket_miscellaneous_period_days_for_nonpayroll_period_wages

Derived

source: 26 USC 3402(c)(2)

- name: wage_bracket_miscellaneous_period_days_for_nonpayroll_period_wages
  kind: derived
  entity: Payment
  dtype: Count
  period: Year
  source: 26 USC 3402(c)(2)
  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

wage_bracket_miscellaneous_period_days_for_wages_paid_without_regard_to_period

Derived

source: 26 USC 3402(c)(3)

- name: wage_bracket_miscellaneous_period_days_for_wages_paid_without_regard_to_period
  kind: derived
  entity: Payment
  dtype: Count
  period: Year
  source: 26 USC 3402(c)(3)
  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

wage_bracket_weekly_aggregate_computation_authorized

Derived

source: 26 USC 3402(c)(4)

- name: wage_bracket_weekly_aggregate_computation_authorized
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(c)(4)
  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 (3), in respect of any wages is less
              than one week
  versions:
    - effective_from: '0001-01-01'
      formula: period_or_paragraph_3_time_in_respect_of_wages_is_less_than_one_week

wages_computed_for_wage_bracket_withholding

Derived

source: 26 USC 3402(c)(5)

- name: wages_computed_for_wage_bracket_withholding
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3402(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              If the wages exceed the highest wage bracket ... at the election of the employer, be
              computed to the nearest dollar
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wages_exceed_highest_wage_bracket and employer_elects_to_compute_wages_to_nearest_dollar:
        wages_computed_to_nearest_dollar else: wages

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▸rulespec code

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statutes/26/3402/c.yaml

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Rules

wage_bracket_miscellaneous_period_days_for_nonpayroll_period_wages

Derived

source: 26 USC 3402(c)(2)

- name: wage_bracket_miscellaneous_period_days_for_nonpayroll_period_wages
  kind: derived
  entity: Payment
  dtype: Count
  period: Year
  source: 26 USC 3402(c)(2)
  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

wage_bracket_miscellaneous_period_days_for_wages_paid_without_regard_to_period

Derived

source: 26 USC 3402(c)(3)

- name: wage_bracket_miscellaneous_period_days_for_wages_paid_without_regard_to_period
  kind: derived
  entity: Payment
  dtype: Count
  period: Year
  source: 26 USC 3402(c)(3)
  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

wage_bracket_weekly_aggregate_computation_authorized

Derived

source: 26 USC 3402(c)(4)

- name: wage_bracket_weekly_aggregate_computation_authorized
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(c)(4)
  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 (3), in respect of any wages is less
              than one week
  versions:
    - effective_from: '0001-01-01'
      formula: period_or_paragraph_3_time_in_respect_of_wages_is_less_than_one_week

wages_computed_for_wage_bracket_withholding

Derived

source: 26 USC 3402(c)(5)

- name: wages_computed_for_wage_bracket_withholding
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3402(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              If the wages exceed the highest wage bracket ... at the election of the employer, be
              computed to the nearest dollar
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wages_exceed_highest_wage_bracket and employer_elects_to_compute_wages_to_nearest_dollar:
        wages_computed_to_nearest_dollar else: wages