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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

▸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

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us/statute/26/3406/g/3 — Exemption while waiting for TIN · Axiom

Exemption while waiting for TIN

Official source

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

▸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