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Annualization

Under regulations prescribed by the Secretary, appropriate adjustments shall be made in the application of section 6654(d)(2) in respect of the amount treated as tax under paragraph (1).

in view

Whole section

▸rulespec code

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statutes/26/3510.yaml

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Rules

amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement

Derived

source: 26 USC 3510(c)(2)

- name: amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3510(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3510
            excerpt: >-
              any amount withheld from such remuneration pursuant to an agreement under section
              3402(p)
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0,
        amount_withheld_from_remuneration_for_domestic_service_in_private_home_pursuant_to_section_3402_p_agreement)

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 6654 (d)(2)inferredUS Federal › Statutes › Title 26 › § 6654 › (d)(2)

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us/statute/26/3510/b/3 — Annualization · Axiom