loading…

us/statute/26/3406/g — Exceptions · Axiom

Exceptions

3 rules0 of 3 subsections

(1) Payments to certain payees Subsection (a) shall not apply to any payment made to— (A) any organization or governmental unit described in subparagraph (B), (C), (D), (E), or (F) of section 6049(b)(4), or (B) any other person specified in regulations.

(2) Amounts for which withholding otherwise required Subsection (a) shall not apply to any amount for which withholding is otherwise required by this title.

(3) Exemption while waiting for TIN The Secretary shall prescribe regulations for exemptions from the tax imposed by subsection (a) during the period during which a person is waiting for receipt of a TIN.

(1)Payments to certain payees#

Subsection (a) shall not apply to any payment made to—

(A) any organization or governmental unit described in subparagraph (B), (C), (D), (E), or (F) of section 6049(b)(4), or

(B) any other person specified in regulations.

(2)Amounts for which withholding otherwise required#

Subsection (a) shall not apply to any amount for which withholding is otherwise required by this title.

(3)Exemption while waiting for TIN#

The Secretary shall prescribe regulations for exemptions from the tax imposed by subsection (a) during the period during which a person is waiting for receipt of a TIN.

in view

Whole section

Encodings · 3

exempt_payee_payment_exception_applies26 USC § 3406 (g) · derived

26 USC 3406(g)(1)

name: exempt_payee_payment_exception_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3406(g)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: Subsection (a) shall not apply to any payment made to
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            any organization or governmental unit described in subparagraph (B),
            (C), (D), (E), or (F) of section 6049(b)(4)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: any other person specified in regulations
versions:
  - effective_from: '1990-01-01'
    formula: >-
      payment_made_to_organization_or_governmental_unit_described_in_section_6049_b_4_B_C_D_E_or_F

      or payment_made_to_other_person_specified_in_regulations

open in graph ↗

otherwise_required_withholding_exception_applies26 USC § 3406 (g) · derived

26 USC 3406(g)(2)

name: otherwise_required_withholding_exception_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3406(g)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            Subsection (a) shall not apply to any amount for which withholding
            is otherwise required by this title.
versions:
  - effective_from: '1990-01-01'
    formula: withholding_on_amount_is_otherwise_required_by_this_title

open in graph ↗

subsection_a_payment_exception_applies26 USC § 3406 (g) · derived

26 USC 3406(g)(1)-(2)

name: subsection_a_payment_exception_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3406(g)(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3406/g#exempt_payee_payment_exception_applies
          output: exempt_payee_payment_exception_applies
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3406/g#otherwise_required_withholding_exception_applies
          output: otherwise_required_withholding_exception_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      exempt_payee_payment_exception_applies
      or otherwise_required_withholding_exception_applies

open in graph ↗

▸rulespec code

Shown source

statutes/26/3406/g.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

exempt_payee_payment_exception_applies

Derived

source: 26 USC 3406(g)(1)

- name: exempt_payee_payment_exception_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(g)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: Subsection (a) shall not apply to any payment made to
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              any organization or governmental unit described in subparagraph (B), (C), (D), (E), or
              (F) of section 6049(b)(4)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: any other person specified in regulations
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_made_to_organization_or_governmental_unit_described_in_section_6049_b_4_B_C_D_E_or_F
        or payment_made_to_other_person_specified_in_regulations

otherwise_required_withholding_exception_applies

Derived

source: 26 USC 3406(g)(2)

- name: otherwise_required_withholding_exception_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(g)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              Subsection (a) shall not apply to any amount for which withholding is otherwise
              required by this title.
  versions:
    - effective_from: '1990-01-01'
      formula: withholding_on_amount_is_otherwise_required_by_this_title

subsection_a_payment_exception_applies

Derived

source: 26 USC 3406(g)(1)-(2)

- name: subsection_a_payment_exception_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(g)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/g#exempt_payee_payment_exception_applies
            output: exempt_payee_payment_exception_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/g#otherwise_required_withholding_exception_applies
            output: otherwise_required_withholding_exception_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        exempt_payee_payment_exception_applies
        or otherwise_required_withholding_exception_applies

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 6049 (b)(4)inferredUS Federal › Statutes › Title 26 › § 6049 › (b)(4)

loading…

Exceptions

3 rules0 of 3 subsections

Official source

graph ↗build calculator ↗

(2) Amounts for which withholding otherwise required Subsection (a) shall not apply to any amount for which withholding is otherwise required by this title.

(1)Payments to certain payees#

Subsection (a) shall not apply to any payment made to—

(A) any organization or governmental unit described in subparagraph (B), (C), (D), (E), or (F) of section 6049(b)(4), or

(B) any other person specified in regulations.

(2)Amounts for which withholding otherwise required#

Subsection (a) shall not apply to any amount for which withholding is otherwise required by this title.

(3)Exemption while waiting for TIN#

The Secretary shall prescribe regulations for exemptions from the tax imposed by subsection (a) during the period during which a person is waiting for receipt of a TIN.

in view

Whole section

Encodings · 3

exempt_payee_payment_exception_applies26 USC § 3406 (g) · derived

26 USC 3406(g)(1)

name: exempt_payee_payment_exception_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3406(g)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: Subsection (a) shall not apply to any payment made to
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            any organization or governmental unit described in subparagraph (B),
            (C), (D), (E), or (F) of section 6049(b)(4)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: any other person specified in regulations
versions:
  - effective_from: '1990-01-01'
    formula: >-
      payment_made_to_organization_or_governmental_unit_described_in_section_6049_b_4_B_C_D_E_or_F

      or payment_made_to_other_person_specified_in_regulations

open in graph ↗

otherwise_required_withholding_exception_applies26 USC § 3406 (g) · derived

26 USC 3406(g)(2)

name: otherwise_required_withholding_exception_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3406(g)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3406
          excerpt: >-
            Subsection (a) shall not apply to any amount for which withholding
            is otherwise required by this title.
versions:
  - effective_from: '1990-01-01'
    formula: withholding_on_amount_is_otherwise_required_by_this_title

open in graph ↗

subsection_a_payment_exception_applies26 USC § 3406 (g) · derived

26 USC 3406(g)(1)-(2)

name: subsection_a_payment_exception_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3406(g)(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3406/g#exempt_payee_payment_exception_applies
          output: exempt_payee_payment_exception_applies
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3406/g#otherwise_required_withholding_exception_applies
          output: otherwise_required_withholding_exception_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      exempt_payee_payment_exception_applies
      or otherwise_required_withholding_exception_applies

open in graph ↗

▸rulespec code

Shown source

statutes/26/3406/g.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

exempt_payee_payment_exception_applies

Derived

source: 26 USC 3406(g)(1)

- name: exempt_payee_payment_exception_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(g)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: Subsection (a) shall not apply to any payment made to
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              any organization or governmental unit described in subparagraph (B), (C), (D), (E), or
              (F) of section 6049(b)(4)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: any other person specified in regulations
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_made_to_organization_or_governmental_unit_described_in_section_6049_b_4_B_C_D_E_or_F
        or payment_made_to_other_person_specified_in_regulations

otherwise_required_withholding_exception_applies

Derived

source: 26 USC 3406(g)(2)

- name: otherwise_required_withholding_exception_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(g)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              Subsection (a) shall not apply to any amount for which withholding is otherwise
              required by this title.
  versions:
    - effective_from: '1990-01-01'
      formula: withholding_on_amount_is_otherwise_required_by_this_title

subsection_a_payment_exception_applies

Derived

source: 26 USC 3406(g)(1)-(2)

- name: subsection_a_payment_exception_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(g)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/g#exempt_payee_payment_exception_applies
            output: exempt_payee_payment_exception_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/g#otherwise_required_withholding_exception_applies
            output: otherwise_required_withholding_exception_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        exempt_payee_payment_exception_applies
        or otherwise_required_withholding_exception_applies

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 6049 (b)(4)inferredUS Federal › Statutes › Title 26 › § 6049 › (b)(4)