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Cross references

Official source

For provisions excluding certain employee achievement awards from gross income, see section 74(c).

For provisions excluding certain de minimis fringes from gross income, see section 132(e).

in view

Whole section

▸rulespec code

Shown source

statutes/26/102.yaml

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Rules

amount_excluded_from_gross_income_under_section_102

Derived

source: 26 U.S.C. 102(a)-(c)

- name: amount_excluded_from_gross_income_under_section_102
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 U.S.C. 102(a)-(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/102
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/102
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, value_of_property_acquired_by_gift_bequest_devise_or_inheritance -
        income_from_property_referred_to_in_subsection_a -
        amount_of_gift_bequest_devise_or_inheritance_that_is_income_from_property -
        amount_paid_credited_or_to_be_distributed_at_intervals_out_of_income_from_property -
        amount_included_in_gross_income_of_beneficiary_under_subchapter_j -
        amount_transferred_by_or_for_employer_to_or_for_benefit_of_employee)

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 74 (c)inferredUS Federal › Statutes › Title 26 › § 74 › (c)
26 USC § 132 (e)inferredUS Federal › Statutes › Title 26 › § 132 › (e)

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us/statute/26/102/c/2 — Cross references · Axiom