us/statute/26/3402/m/1

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estimated itemized deductions allowable under chapter 1 and the estimated deduction allowed under section 199A (other than the deductions referred to in section 151 and other than the deductions required to be taken into account in determining adjusted gross income under section 62(a)),

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/m.yaml

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Rules

employee_entitled_to_additional_withholding_adjustment

Derived

source: 26 USC 3402(m)

- name: employee_entitled_to_additional_withholding_adjustment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3402(m)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: Under regulations prescribed by the Secretary
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              an employee shall be entitled to an additional withholding allowance or additional
              reductions in withholding
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        person_is_employee
        and secretary_regulations_prescribe_additional_withholding_allowance_or_reductions

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 199AinferredUS Federal › Statutes › Title 26 › § 199A
26 USC § 151inferredUS Federal › Statutes › Title 26 › § 151
26 USC § 62 (a)inferredUS Federal › Statutes › Title 26 › § 62 › (a)

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us/statute/26/3402/m/1 · Axiom