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us/statute/26/3405/a/4 — Amount withheld where no withholding allowance certificate in effect · Axiom

Amount withheld where no withholding allowance certificate in effect

In the case of any payment with respect to which a withholding allowance certificate is not in effect, the amount withheld under paragraph (1) shall be determined under rules prescribed by the Secretary.

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statutes/26/3405/a.yaml

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Rules

periodic_payment_amount_treated_as_wages_for_withholding

Derived

source: 26 USC 3405(a)(1)

- name: periodic_payment_amount_treated_as_wages_for_withholding
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3405(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/e#periodic_payment
            output: periodic_payment
            hash: sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: if such payment were a payment of wages
  versions:
    - effective_from: '1990-01-01'
      formula: 'if periodic_payment: max(0, periodic_payment_amount) else: 0'

periodic_payment_no_withholding_election_in_effect

Derived

source: 26 USC 3405(a)(2)

- name: periodic_payment_no_withholding_election_in_effect
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: An individual may elect to have paragraph (1) not apply
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: Such an election shall remain in effect until revoked
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_elects_no_withholding_for_periodic_payments
        and not individual_revokes_no_withholding_election_for_periodic_payments

periodic_payment_withholding_under_paragraph_one_applies

Derived

source: 26 USC 3405(a)(1), 3405(a)(2)

- name: periodic_payment_withholding_under_paragraph_one_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(1), 3405(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/e#periodic_payment
            output: periodic_payment
            hash: sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/a#periodic_payment_no_withholding_election_in_effect
            output: periodic_payment_no_withholding_election_in_effect
            hash: sha256:local
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        periodic_payment
        and not periodic_payment_no_withholding_election_in_effect

periodic_payment_election_or_revocation_effective_for_payment

Derived

source: 26 USC 3405(a)(3)

- name: periodic_payment_election_or_revocation_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: shall take effect as provided by subsection (f)(3) of section 3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/f#first_certificate_effective_for_payment
            output: first_certificate_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/f#replacement_certificate_default_effective_for_payment
            output: replacement_certificate_default_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3402/f#replacement_certificate_employer_election_earlier_effective_for_payment
            output: replacement_certificate_employer_election_earlier_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        first_certificate_effective_for_payment
        or replacement_certificate_default_effective_for_payment
        or replacement_certificate_employer_election_earlier_effective_for_payment

no_certificate_periodic_payment_secretary_rules_apply

Derived

source: 26 USC 3405(a)(4)

- name: no_certificate_periodic_payment_secretary_rules_apply
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: with respect to which a withholding allowance certificate is not in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: shall be determined under rules prescribed by the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: periodic_payment_withholding_allowance_certificate_not_in_effect

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Amount withheld where no withholding allowance certificate in effect

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/3405/a.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3405/a; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

periodic_payment_amount_treated_as_wages_for_withholding

Derived

source: 26 USC 3405(a)(1)

- name: periodic_payment_amount_treated_as_wages_for_withholding
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3405(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/e#periodic_payment
            output: periodic_payment
            hash: sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: if such payment were a payment of wages
  versions:
    - effective_from: '1990-01-01'
      formula: 'if periodic_payment: max(0, periodic_payment_amount) else: 0'

periodic_payment_no_withholding_election_in_effect

Derived

source: 26 USC 3405(a)(2)

- name: periodic_payment_no_withholding_election_in_effect
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: An individual may elect to have paragraph (1) not apply
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: Such an election shall remain in effect until revoked
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_elects_no_withholding_for_periodic_payments
        and not individual_revokes_no_withholding_election_for_periodic_payments

periodic_payment_withholding_under_paragraph_one_applies

Derived

source: 26 USC 3405(a)(1), 3405(a)(2)

- name: periodic_payment_withholding_under_paragraph_one_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(1), 3405(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/e#periodic_payment
            output: periodic_payment
            hash: sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/a#periodic_payment_no_withholding_election_in_effect
            output: periodic_payment_no_withholding_election_in_effect
            hash: sha256:local
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        periodic_payment
        and not periodic_payment_no_withholding_election_in_effect

periodic_payment_election_or_revocation_effective_for_payment

Derived

source: 26 USC 3405(a)(3)

- name: periodic_payment_election_or_revocation_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: shall take effect as provided by subsection (f)(3) of section 3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/f#first_certificate_effective_for_payment
            output: first_certificate_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/f#replacement_certificate_default_effective_for_payment
            output: replacement_certificate_default_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3402/f#replacement_certificate_employer_election_earlier_effective_for_payment
            output: replacement_certificate_employer_election_earlier_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        first_certificate_effective_for_payment
        or replacement_certificate_default_effective_for_payment
        or replacement_certificate_employer_election_earlier_effective_for_payment

no_certificate_periodic_payment_secretary_rules_apply

Derived

source: 26 USC 3405(a)(4)

- name: no_certificate_periodic_payment_secretary_rules_apply
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: with respect to which a withholding allowance certificate is not in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: shall be determined under rules prescribed by the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: periodic_payment_withholding_allowance_certificate_not_in_effect