us/statute/26/3402/g/4

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us/statute/26/3402/g/4 · Axiom

through an agent, fiduciary, or other person who also has the control, receipt, custody, or disposal of, or pays, the wages payable by another employer to such employee,

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/g.yaml

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Rules

special_wage_payment_regulatory_withholding_rule_applies

Derived

source: 26 USC 3402(g)

- name: special_wage_payment_regulatory_withholding_rule_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              with respect to a payroll period or other period, any part of which is included in a
              payroll period or other period
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              without regard to any payroll period or other period, but on or prior to the
              expiration of a payroll period or other period
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: with respect to a period beginning in one and ending in another calendar year
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: through an agent, fiduciary, or other person
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: shall be determined in accordance with regulations prescribed by the Secretary
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        wages_paid_for_period_partly_included_in_another_paid_period_for_same_employee_and_employer

        or
        wages_paid_without_regard_to_period_on_or_before_expiration_of_paid_period_for_same_employee_and_employer

        or wages_paid_for_period_beginning_in_one_calendar_year_and_ending_in_another

        or
        wages_paid_through_agent_fiduciary_or_other_person_who_controls_receives_has_custody_or_disposal_of_or_pays_wages_payable_by_another_employer_to_employee