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In general

Except as provided in paragraph (2), the payor of a designated distribution (as defined in subsection (e)(1)) shall withhold, and be liable for, payment of the tax required to be withheld under this section.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3405/d.yaml

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Rules

paragraph_two_plan_applies

Derived

source: 26 USC 3405(d)(2)(B)

- name: paragraph_two_plan_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        plan_is_described_in_or_determined_described_in_section_401_a
        or plan_is_described_in_or_determined_described_in_section_403_a
        or plan_is_described_in_or_determined_described_in_section_301_d_tax_reduction_act_1975
        or (
          plan_is_described_in_or_determined_described_in_section_457_b
          and plan_is_maintained_by_eligible_employer_described_in_section_457_e_1_A
        )

plan_administrator_withholding_liability

Derived

source: 26 USC 3405(d)(2)(A)

- name: plan_administrator_withholding_liability
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/d#paragraph_two_plan_applies
            output: paragraph_two_plan_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_subsection_e_1
        and paragraph_two_plan_applies
        and not (
          plan_administrator_directs_payor_to_withhold_tax
          and plan_administrator_provides_payor_information_required_by_secretary_regulations
        )

payor_withholding_liability

Derived

source: 26 USC 3405(d)(1), 3405(d)(2)(A)

- name: payor_withholding_liability
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(1), 3405(d)(2)(A)
  metadata:
    proof:
      atoms:
        - 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
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/d#paragraph_two_plan_applies
            output: paragraph_two_plan_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_subsection_e_1
        and (
          not paragraph_two_plan_applies
          or (
            paragraph_two_plan_applies
            and plan_administrator_directs_payor_to_withhold_tax
            and plan_administrator_provides_payor_information_required_by_secretary_regulations
          )
        )

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us/statute/26/3405/d/1 — In general · Axiom

In general

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/3405/d.yaml

Displaying the canonical repository encoding.

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

View on GitHub

Rules

paragraph_two_plan_applies

Derived

source: 26 USC 3405(d)(2)(B)

- name: paragraph_two_plan_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        plan_is_described_in_or_determined_described_in_section_401_a
        or plan_is_described_in_or_determined_described_in_section_403_a
        or plan_is_described_in_or_determined_described_in_section_301_d_tax_reduction_act_1975
        or (
          plan_is_described_in_or_determined_described_in_section_457_b
          and plan_is_maintained_by_eligible_employer_described_in_section_457_e_1_A
        )

plan_administrator_withholding_liability

Derived

source: 26 USC 3405(d)(2)(A)

- name: plan_administrator_withholding_liability
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/d#paragraph_two_plan_applies
            output: paragraph_two_plan_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_subsection_e_1
        and paragraph_two_plan_applies
        and not (
          plan_administrator_directs_payor_to_withhold_tax
          and plan_administrator_provides_payor_information_required_by_secretary_regulations
        )

payor_withholding_liability

Derived

source: 26 USC 3405(d)(1), 3405(d)(2)(A)

- name: payor_withholding_liability
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(1), 3405(d)(2)(A)
  metadata:
    proof:
      atoms:
        - 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
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/d#paragraph_two_plan_applies
            output: paragraph_two_plan_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_subsection_e_1
        and (
          not paragraph_two_plan_applies
          or (
            paragraph_two_plan_applies
            and plan_administrator_directs_payor_to_withhold_tax
            and plan_administrator_provides_payor_information_required_by_secretary_regulations
          )
        )