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Rate of withholding for certain stock

3 rules0 of 2 subsections

In the case of any qualified stock (as defined in section 83(i)(2)) with respect to which an election is made under section 83(i)—

(1)

(1)#

the rate of tax under subsection (a) shall not be less than the maximum rate of tax in effect under section 1, and

(2)#

such stock shall be treated for purposes of section 3501(b) in the same manner as a non-cash fringe benefit.

in view

Whole section

Encodings · 3

qualified_stock_with_section_83_i_election26 USC § 3402 (t) · derived

26 USC 3402(t)

name: qualified_stock_with_section_83_i_election
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 26 USC 3402(t)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: qualified stock (as defined in section 83(i)(2))
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: with respect to which an election is made under section 83(i)
versions:
  - effective_from: '0001-01-01'
    formula: |-
      stock_is_qualified_stock_as_defined_in_section_83_i_2
      and section_83_i_election_made_with_respect_to_stock

open in graph ↗

section_1_maximum_rate_floor_applies_to_qualified_stock_with_section_83_i_election26 USC § 3402 (t) · derived

26 USC 3402(t)(1)

name: >-
  section_1_maximum_rate_floor_applies_to_qualified_stock_with_section_83_i_election
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 26 USC 3402(t)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3402/t#qualified_stock_with_section_83_i_election
          output: qualified_stock_with_section_83_i_election
          hash: sha256:local
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            the rate of tax under subsection (a) shall not be less than the
            maximum rate of tax in effect under section 1
versions:
  - effective_from: '0001-01-01'
    formula: qualified_stock_with_section_83_i_election

open in graph ↗

qualified_stock_treated_as_noncash_fringe_benefit_for_section_3501_b26 USC § 3402 (t) · derived

26 USC 3402(t)(2)

name: qualified_stock_treated_as_noncash_fringe_benefit_for_section_3501_b
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 26 USC 3402(t)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3402/t#qualified_stock_with_section_83_i_election
          output: qualified_stock_with_section_83_i_election
          hash: sha256:local
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            such stock shall be treated for purposes of section 3501(b) in the
            same manner as a non-cash fringe benefit
versions:
  - effective_from: '0001-01-01'
    formula: qualified_stock_with_section_83_i_election

open in graph ↗

▸rulespec code

Shown source

statutes/26/3402/t.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

qualified_stock_with_section_83_i_election

Derived

source: 26 USC 3402(t)

- name: qualified_stock_with_section_83_i_election
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3402(t)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: qualified stock (as defined in section 83(i)(2))
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: with respect to which an election is made under section 83(i)
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        stock_is_qualified_stock_as_defined_in_section_83_i_2
        and section_83_i_election_made_with_respect_to_stock

section_1_maximum_rate_floor_applies_to_qualified_stock_with_section_83_i_election

Derived

source: 26 USC 3402(t)(1)

- name: section_1_maximum_rate_floor_applies_to_qualified_stock_with_section_83_i_election
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3402(t)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/t#qualified_stock_with_section_83_i_election
            output: qualified_stock_with_section_83_i_election
            hash: sha256:local
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              the rate of tax under subsection (a) shall not be less than the maximum rate of tax in
              effect under section 1
  versions:
    - effective_from: '0001-01-01'
      formula: qualified_stock_with_section_83_i_election

qualified_stock_treated_as_noncash_fringe_benefit_for_section_3501_b

Derived

source: 26 USC 3402(t)(2)

- name: qualified_stock_treated_as_noncash_fringe_benefit_for_section_3501_b
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3402(t)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/t#qualified_stock_with_section_83_i_election
            output: qualified_stock_with_section_83_i_election
            hash: sha256:local
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              such stock shall be treated for purposes of section 3501(b) in the same manner as a
              non-cash fringe benefit
  versions:
    - effective_from: '0001-01-01'
      formula: qualified_stock_with_section_83_i_election

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 83 (i)(2)inferredUS Federal › Statutes › Title 26 › § 83 › (i)(2)
26 USC § 83 (i)inferredUS Federal › Statutes › Title 26 › § 83 › (i)
26 USC § 3501 (b)inferredUS Federal › Statutes › Title 26 › § 3501 › (b)

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us/statute/26/3402/t — Rate of withholding for certain stock · Axiom

Rate of withholding for certain stock

3 rules0 of 2 subsections

Official source

graph ↗build calculator ↗

In the case of any qualified stock (as defined in section 83(i)(2)) with respect to which an election is made under section 83(i)—

(1)

(1)#

the rate of tax under subsection (a) shall not be less than the maximum rate of tax in effect under section 1, and

(2)#

such stock shall be treated for purposes of section 3501(b) in the same manner as a non-cash fringe benefit.

in view

Whole section

Encodings · 3

qualified_stock_with_section_83_i_election26 USC § 3402 (t) · derived

26 USC 3402(t)

name: qualified_stock_with_section_83_i_election
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 26 USC 3402(t)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: qualified stock (as defined in section 83(i)(2))
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: with respect to which an election is made under section 83(i)
versions:
  - effective_from: '0001-01-01'
    formula: |-
      stock_is_qualified_stock_as_defined_in_section_83_i_2
      and section_83_i_election_made_with_respect_to_stock

open in graph ↗

section_1_maximum_rate_floor_applies_to_qualified_stock_with_section_83_i_election26 USC § 3402 (t) · derived

26 USC 3402(t)(1)

name: >-
  section_1_maximum_rate_floor_applies_to_qualified_stock_with_section_83_i_election
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 26 USC 3402(t)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3402/t#qualified_stock_with_section_83_i_election
          output: qualified_stock_with_section_83_i_election
          hash: sha256:local
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            the rate of tax under subsection (a) shall not be less than the
            maximum rate of tax in effect under section 1
versions:
  - effective_from: '0001-01-01'
    formula: qualified_stock_with_section_83_i_election

open in graph ↗

qualified_stock_treated_as_noncash_fringe_benefit_for_section_3501_b26 USC § 3402 (t) · derived

26 USC 3402(t)(2)

name: qualified_stock_treated_as_noncash_fringe_benefit_for_section_3501_b
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 26 USC 3402(t)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3402/t#qualified_stock_with_section_83_i_election
          output: qualified_stock_with_section_83_i_election
          hash: sha256:local
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            such stock shall be treated for purposes of section 3501(b) in the
            same manner as a non-cash fringe benefit
versions:
  - effective_from: '0001-01-01'
    formula: qualified_stock_with_section_83_i_election

open in graph ↗

▸rulespec code

Shown source

statutes/26/3402/t.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

qualified_stock_with_section_83_i_election

Derived

source: 26 USC 3402(t)

- name: qualified_stock_with_section_83_i_election
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3402(t)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: qualified stock (as defined in section 83(i)(2))
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: with respect to which an election is made under section 83(i)
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        stock_is_qualified_stock_as_defined_in_section_83_i_2
        and section_83_i_election_made_with_respect_to_stock

section_1_maximum_rate_floor_applies_to_qualified_stock_with_section_83_i_election

Derived

source: 26 USC 3402(t)(1)

- name: section_1_maximum_rate_floor_applies_to_qualified_stock_with_section_83_i_election
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3402(t)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/t#qualified_stock_with_section_83_i_election
            output: qualified_stock_with_section_83_i_election
            hash: sha256:local
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              the rate of tax under subsection (a) shall not be less than the maximum rate of tax in
              effect under section 1
  versions:
    - effective_from: '0001-01-01'
      formula: qualified_stock_with_section_83_i_election

qualified_stock_treated_as_noncash_fringe_benefit_for_section_3501_b

Derived

source: 26 USC 3402(t)(2)

- name: qualified_stock_treated_as_noncash_fringe_benefit_for_section_3501_b
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3402(t)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/t#qualified_stock_with_section_83_i_election
            output: qualified_stock_with_section_83_i_election
            hash: sha256:local
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              such stock shall be treated for purposes of section 3501(b) in the same manner as a
              non-cash fringe benefit
  versions:
    - effective_from: '0001-01-01'
      formula: qualified_stock_with_section_83_i_election

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 83 (i)(2)inferredUS Federal › Statutes › Title 26 › § 83 › (i)(2)
26 USC § 83 (i)inferredUS Federal › Statutes › Title 26 › § 83 › (i)
26 USC § 3501 (b)inferredUS Federal › Statutes › Title 26 › § 3501 › (b)