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General rule

1 rule0 of 2 subsections

Official source

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For purposes of this title, in the case of services performed as a qualified real estate agent or as a direct seller—

(1)

(1)#

the individual performing such services shall not be treated as an employee, and

(2)#

the person for whom such services are performed shall not be treated as an employer.

in view

Whole section

Encodings · 1

services_performed_as_qualified_real_estate_agent_or_direct_seller26 USC § 3508 (a) · derived

26 USC 3508(a), 26 USC 3508(b)(1), 26 USC 3508(b)(2)

name: services_performed_as_qualified_real_estate_agent_or_direct_seller
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3508(a), 26 USC 3508(b)(1), 26 USC 3508(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3508
          excerpt: >-
            services performed as a qualified real estate agent or as a direct
            seller
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3508#qualified_real_estate_agent
          output: qualified_real_estate_agent
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3508#direct_seller
          output: direct_seller
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      qualified_real_estate_agent
      or direct_seller

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▸rulespec code

Shown source

statutes/26/3508.yaml

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This encoding covers the parent provision us/statute/26/3508; no dedicated encoding exists for this exact provision yet.

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Rules

qualified_real_estate_agent

Derived

source: 26 USC 3508(b)

- name: qualified_real_estate_agent
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3508(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: The term “qualified real estate agent” means any individual who is a sales person if—
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: licensed real estate agent
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              remuneration ... directly related to sales or other output ... rather than to the
              number of hours worked
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              written contract ... provides that the individual will not be treated as an employee
              ... for Federal tax purposes
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_is_sales_person

        and individual_is_licensed_real_estate_agent

        and
        real_estate_agent_remuneration_substantially_all_directly_related_to_sales_or_other_output_rather_than_hours

        and
        real_estate_agent_services_performed_under_written_contract_providing_federal_tax_nonemployee_treatment

direct_seller_engaged_trade_or_business

Derived

source: 26 USC 3508(b)(2)(A)

- name: direct_seller_engaged_trade_or_business
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3508(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              selling (or soliciting the sale of) consumer products ... for resale ... in the home
              or otherwise than in a permanent retail establishment
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              selling (or soliciting the sale of) consumer products in the home or otherwise than in
              a permanent retail establishment
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: delivering or distribution of newspapers or shopping news
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        engaged_in_consumer_products_resale_trade_or_business_on_buy_sell_deposit_commission_or_secretary_prescribed_similar_basis_for_home_or_nonpermanent_retail_resale

        or engaged_in_consumer_products_home_or_nonpermanent_retail_trade_or_business

        or engaged_in_newspaper_or_shopping_news_delivery_or_distribution_trade_or_business

direct_seller

Derived

source: 26 USC 3508(b)(2)

- name: direct_seller
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3508(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: The term “direct seller” means any person if—
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3508#direct_seller_engaged_trade_or_business
            output: direct_seller_engaged_trade_or_business
            hash: sha256:local
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              remuneration ... directly related to sales or other output ... rather than to the
              number of hours worked
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              written contract ... provides that the person will not be treated as an employee ...
              for Federal tax purposes
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        direct_seller_engaged_trade_or_business

        and
        direct_seller_remuneration_substantially_all_directly_related_to_sales_or_other_output_rather_than_hours

        and
        direct_seller_services_performed_under_written_contract_providing_federal_tax_nonemployee_treatment

services_performed_as_qualified_real_estate_agent_or_direct_seller

Derived

source: 26 USC 3508(a), 26 USC 3508(b)(1), 26 USC 3508(b)(2)

- name: services_performed_as_qualified_real_estate_agent_or_direct_seller
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3508(a), 26 USC 3508(b)(1), 26 USC 3508(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: services performed as a qualified real estate agent or as a direct seller
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3508#qualified_real_estate_agent
            output: qualified_real_estate_agent
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3508#direct_seller
            output: direct_seller
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        qualified_real_estate_agent
        or direct_seller

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us/statute/26/3508/a — General rule · Axiom

General rule

1 rule0 of 2 subsections

Official source

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For purposes of this title, in the case of services performed as a qualified real estate agent or as a direct seller—

(1)

(1)#

the individual performing such services shall not be treated as an employee, and

(2)#

the person for whom such services are performed shall not be treated as an employer.

in view

Whole section

Encodings · 1

services_performed_as_qualified_real_estate_agent_or_direct_seller26 USC § 3508 (a) · derived

26 USC 3508(a), 26 USC 3508(b)(1), 26 USC 3508(b)(2)

name: services_performed_as_qualified_real_estate_agent_or_direct_seller
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3508(a), 26 USC 3508(b)(1), 26 USC 3508(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3508
          excerpt: >-
            services performed as a qualified real estate agent or as a direct
            seller
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3508#qualified_real_estate_agent
          output: qualified_real_estate_agent
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3508#direct_seller
          output: direct_seller
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      qualified_real_estate_agent
      or direct_seller

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▸rulespec code

Shown source

statutes/26/3508.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3508; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

qualified_real_estate_agent

Derived

source: 26 USC 3508(b)

- name: qualified_real_estate_agent
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3508(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: The term “qualified real estate agent” means any individual who is a sales person if—
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: licensed real estate agent
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              remuneration ... directly related to sales or other output ... rather than to the
              number of hours worked
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              written contract ... provides that the individual will not be treated as an employee
              ... for Federal tax purposes
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_is_sales_person

        and individual_is_licensed_real_estate_agent

        and
        real_estate_agent_remuneration_substantially_all_directly_related_to_sales_or_other_output_rather_than_hours

        and
        real_estate_agent_services_performed_under_written_contract_providing_federal_tax_nonemployee_treatment

direct_seller_engaged_trade_or_business

Derived

source: 26 USC 3508(b)(2)(A)

- name: direct_seller_engaged_trade_or_business
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3508(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              selling (or soliciting the sale of) consumer products ... for resale ... in the home
              or otherwise than in a permanent retail establishment
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              selling (or soliciting the sale of) consumer products in the home or otherwise than in
              a permanent retail establishment
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: delivering or distribution of newspapers or shopping news
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        engaged_in_consumer_products_resale_trade_or_business_on_buy_sell_deposit_commission_or_secretary_prescribed_similar_basis_for_home_or_nonpermanent_retail_resale

        or engaged_in_consumer_products_home_or_nonpermanent_retail_trade_or_business

        or engaged_in_newspaper_or_shopping_news_delivery_or_distribution_trade_or_business

direct_seller

Derived

source: 26 USC 3508(b)(2)

- name: direct_seller
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3508(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: The term “direct seller” means any person if—
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3508#direct_seller_engaged_trade_or_business
            output: direct_seller_engaged_trade_or_business
            hash: sha256:local
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              remuneration ... directly related to sales or other output ... rather than to the
              number of hours worked
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: >-
              written contract ... provides that the person will not be treated as an employee ...
              for Federal tax purposes
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        direct_seller_engaged_trade_or_business

        and
        direct_seller_remuneration_substantially_all_directly_related_to_sales_or_other_output_rather_than_hours

        and
        direct_seller_services_performed_under_written_contract_providing_federal_tax_nonemployee_treatment

services_performed_as_qualified_real_estate_agent_or_direct_seller

Derived

source: 26 USC 3508(a), 26 USC 3508(b)(1), 26 USC 3508(b)(2)

- name: services_performed_as_qualified_real_estate_agent_or_direct_seller
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3508(a), 26 USC 3508(b)(1), 26 USC 3508(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3508
            excerpt: services performed as a qualified real estate agent or as a direct seller
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3508#qualified_real_estate_agent
            output: qualified_real_estate_agent
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3508#direct_seller
            output: direct_seller
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        qualified_real_estate_agent
        or direct_seller