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us-ma/statute/62/16/block-1 — Section 16 · Axiom

Section 16

Official source

General Laws

Part I ADMINISTRATION OF THE GOVERNMENT

Title IX TAXATION

Chapter 62 TAXATION OF INCOMES

Section 16 Agreement as to total tax due from trustees

in view

Whole section

▸rulespec code

Shown source

statutes/62/16.yaml

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This encoding covers the parent provision us-ma/statute/62/16; no dedicated encoding exists for this exact provision yet.

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Rules

commissioner_estate_tax_settlement_agreement_authorized

Derived

source: M.G.L. c. 62, § 16

- name: commissioner_estate_tax_settlement_agreement_authorized
  kind: derived
  entity: Estate
  dtype: Judgment
  period: Year
  source: M.G.L. c. 62, § 16
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-ma/statute/62/16
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ma/statute/62/16
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ma/statute/62/16
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        agreement_facilitates_settlement_and_distribution_of_estate
        and estate_held_by_trustee_or_other_fiduciary_named_in_section_thirteen
        and taxes_are_due_or_to_become_due_from_estate_under_chapter

payment_under_estate_tax_settlement_agreement_fully_satisfies_related_taxes

Derived

source: M.G.L. c. 62, § 16

- name: payment_under_estate_tax_settlement_agreement_fully_satisfies_related_taxes
  kind: derived
  entity: Estate
  dtype: Judgment
  period: Year
  source: M.G.L. c. 62, § 16
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ma/statute/62/16
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ma/statute/62/16
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_made_in_accordance_with_estate_tax_settlement_agreement
        and payment_relates_to_taxes_covered_by_estate_tax_settlement_agreement

▸citations (1)

References

This rule cites 1 other rule.

MA 62 § 16inferredMA › Statutes › Title 62 › § 16

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Section 16

Official source

General Laws

Part I ADMINISTRATION OF THE GOVERNMENT

Title IX TAXATION

Chapter 62 TAXATION OF INCOMES

Section 16 Agreement as to total tax due from trustees

in view

Whole section

▸rulespec code

Shown source

statutes/62/16.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us-ma/statute/62/16; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

commissioner_estate_tax_settlement_agreement_authorized

Derived

source: M.G.L. c. 62, § 16

- name: commissioner_estate_tax_settlement_agreement_authorized
  kind: derived
  entity: Estate
  dtype: Judgment
  period: Year
  source: M.G.L. c. 62, § 16
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-ma/statute/62/16
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ma/statute/62/16
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ma/statute/62/16
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        agreement_facilitates_settlement_and_distribution_of_estate
        and estate_held_by_trustee_or_other_fiduciary_named_in_section_thirteen
        and taxes_are_due_or_to_become_due_from_estate_under_chapter

payment_under_estate_tax_settlement_agreement_fully_satisfies_related_taxes

Derived

source: M.G.L. c. 62, § 16

- name: payment_under_estate_tax_settlement_agreement_fully_satisfies_related_taxes
  kind: derived
  entity: Estate
  dtype: Judgment
  period: Year
  source: M.G.L. c. 62, § 16
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ma/statute/62/16
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ma/statute/62/16
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_made_in_accordance_with_estate_tax_settlement_agreement
        and payment_relates_to_taxes_covered_by_estate_tax_settlement_agreement

▸citations (1)

References

This rule cites 1 other rule.

MA 62 § 16inferredMA › Statutes › Title 62 › § 16