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Vehicle fringe benefit

Official source

For purposes of this subsection, the term “vehicle fringe benefit” means any fringe benefit—

(A) which constitutes wages (as defined in section 3401), and

(B) which consists of providing a highway motor vehicle for the use of the employee.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/s.yaml

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

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Rules

vehicle_fringe_benefit

Derived

source: 26 USC 3402(s)(3)

- name: vehicle_fringe_benefit
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(s)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              any fringe benefit— (A) which constitutes wages ... and (B) which consists of
              providing a highway motor vehicle
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_is_fringe_benefit
        and fringe_benefit_constitutes_wages
        and fringe_benefit_consists_of_providing_highway_motor_vehicle_for_employee_use

vehicle_fringe_benefit_treated_as_wages_for_section_6051

Derived

source: 26 USC 3402(s)(2)

- name: vehicle_fringe_benefit_treated_as_wages_for_section_6051
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(s)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/s#vehicle_fringe_benefit
            output: vehicle_fringe_benefit
            hash: sha256:local
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              treated as wages from which amounts are required to be deducted and withheld under
              this chapter for purposes of section 6051
  versions:
    - effective_from: '0001-01-01'
      formula: vehicle_fringe_benefit

employer_vehicle_fringe_benefit_nonwithholding_election_available

Derived

source: 26 USC 3402(s)(1)

- name: employer_vehicle_fringe_benefit_nonwithholding_election_available
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(s)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/s#vehicle_fringe_benefit
            output: vehicle_fringe_benefit
            hash: sha256:local
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              The employer may elect not to deduct and withhold any tax ... with respect to any
              vehicle fringe benefit
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: if such employee is notified by the employer of such election
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall not apply ... unless the amount of such benefit is included by the employer on a
              statement timely furnished under section 6051
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        vehicle_fringe_benefit
        and employer_elects_not_to_deduct_and_withhold_tax_for_vehicle_fringe_benefit
        and employee_notified_by_employer_of_nonwithholding_election
        and vehicle_fringe_benefit_amount_included_on_timely_wage_statement

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3401inferredUS Federal › Statutes › Title 26 › § 3401

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us/statute/26/3402/s/3 — Vehicle fringe benefit · Axiom

Vehicle fringe benefit

Official source

For purposes of this subsection, the term “vehicle fringe benefit” means any fringe benefit—

(A) which constitutes wages (as defined in section 3401), and

(B) which consists of providing a highway motor vehicle for the use of the employee.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/s.yaml

Displaying the canonical repository encoding.

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

View on GitHub

Rules

vehicle_fringe_benefit

Derived

source: 26 USC 3402(s)(3)

- name: vehicle_fringe_benefit
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(s)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              any fringe benefit— (A) which constitutes wages ... and (B) which consists of
              providing a highway motor vehicle
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_is_fringe_benefit
        and fringe_benefit_constitutes_wages
        and fringe_benefit_consists_of_providing_highway_motor_vehicle_for_employee_use

vehicle_fringe_benefit_treated_as_wages_for_section_6051

Derived

source: 26 USC 3402(s)(2)

- name: vehicle_fringe_benefit_treated_as_wages_for_section_6051
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(s)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/s#vehicle_fringe_benefit
            output: vehicle_fringe_benefit
            hash: sha256:local
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              treated as wages from which amounts are required to be deducted and withheld under
              this chapter for purposes of section 6051
  versions:
    - effective_from: '0001-01-01'
      formula: vehicle_fringe_benefit

employer_vehicle_fringe_benefit_nonwithholding_election_available

Derived

source: 26 USC 3402(s)(1)

- name: employer_vehicle_fringe_benefit_nonwithholding_election_available
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(s)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/s#vehicle_fringe_benefit
            output: vehicle_fringe_benefit
            hash: sha256:local
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              The employer may elect not to deduct and withhold any tax ... with respect to any
              vehicle fringe benefit
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: if such employee is notified by the employer of such election
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall not apply ... unless the amount of such benefit is included by the employer on a
              statement timely furnished under section 6051
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        vehicle_fringe_benefit
        and employer_elects_not_to_deduct_and_withhold_tax_for_vehicle_fringe_benefit
        and employee_notified_by_employer_of_nonwithholding_election
        and vehicle_fringe_benefit_amount_included_on_timely_wage_statement

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3401inferredUS Federal › Statutes › Title 26 › § 3401