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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.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3406/g.yaml

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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)

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us/statute/26/3406/g/1 — Payments to certain payees · Axiom

Payments to certain payees

Official source

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.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3406/g.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3406/g; no dedicated encoding exists for this exact provision yet.

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)