{"identifier":"/us/usc/t29/s1392","title":29,"num":"\u00a7\u202f1392.","heading":"Obligation to contribute","text":"\u00a7\u202f1392.\nObligation to contribute\n(a)\n\u201cObligation to contribute\u201d defined\nFor purposes of this part, the term \u201cobligation to contribute\u201d means an obligation to contribute arising\u2014\n(1) under one or more collective bargaining (or related) agreements, or\n(2) as a result of a duty under applicable labor-management relations law, but\ndoes not include an obligation to pay withdrawal liability under this section or to pay delinquent contributions.\n(b)\nPayments of withdrawal liability not considered contributions\nPayments of withdrawal liability under this part shall not be considered contributions for purposes of this part.\n(c)\nTransactions to evade or avoid liability\nIf a principal purpose of any transaction is to evade or avoid liability under this part, this part shall be applied (and liability shall be determined and collected) without regard to such transaction.","url":"https://projectusc.org/usc/t29/s1392.html","content":[{"t":"sec","id":"/us/usc/t29/s1392","children":[{"t":"num","text":"\u00a7\u202f1392."},{"t":"heading","text":"Obligation to contribute"},{"t":"subsec","id":"/us/usc/t29/s1392/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"\u201cObligation to contribute\u201d defined"},{"t":"chapeau","text":"For purposes of this part, the term \u201cobligation to contribute\u201d means an obligation to contribute arising\u2014"},{"t":"para","id":"/us/usc/t29/s1392/a/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" under one or more collective bargaining (or related) agreements, or","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t29/s1392/a/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" as a result of a duty under applicable labor-management relations law, but","tail":"\n"}],"tail":"\n\n"},{"t":"continuation","text":"does not include an obligation to pay withdrawal liability under this section or to pay delinquent contributions.","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t29/s1392/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Payments of withdrawal liability not considered contributions"},{"t":"content","children":[{"t":"p","text":"Payments of withdrawal liability under this part shall not be considered contributions for purposes of this part.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t29/s1392/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Transactions to evade or avoid liability"},{"t":"content","children":[{"t":"p","text":"If a principal purpose of any transaction is to evade or avoid liability under this part, this part shall be applied (and liability shall be determined and collected) without regard to such transaction.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"}]}]}