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In general

In the case of an individual, in addition to the taxes described in subsection (a), there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year.

in view

Whole section

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statutes/26/164/f.yaml

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Rules

self_employment_tax_deduction_fraction

Parameter

source: 26 USC 164(f)(1)

- name: self_employment_tax_deduction_fraction
  kind: parameter
  dtype: Rate
  source: 26 USC 164(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: one-half
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

self_employment_tax_deduction

Derived

source: 26 USC 164(f)(1)

- name: self_employment_tax_deduction
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 164(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: one-half of the taxes imposed by section 1401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: In the case of an individual
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: other than the taxes imposed by section 1401(b)(2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1401#self_employment_oasdi_tax
            output: self_employment_oasdi_tax
            hash: sha256:a844cf97fb59ac576f3b4f44a604c9658bbdd6cc5b4c84d136ac066d8166948b
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1401/b/1#self_employment_income_tax
            output: self_employment_income_tax
            hash: sha256:f944f4e1891bb22ba413facb01af011b93631782577909064b3f329990868e55
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/164/f#self_employment_tax_deduction_fraction
            output: self_employment_tax_deduction_fraction
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if taxpayer_is_individual: (self_employment_oasdi_tax + self_employment_income_tax) *
        self_employment_tax_deduction_fraction else: 0

self_employment_tax_deduction_attributable_to_nonemployee_trade_or_business

Derived

source: 26 USC 164(f)(2)

- name: self_employment_tax_deduction_attributable_to_nonemployee_trade_or_business
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 164(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: treated as attributable to a trade or business
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: does not consist of the performance of services by the taxpayer as an employee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/164/f#self_employment_tax_deduction
            output: self_employment_tax_deduction
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: self_employment_tax_deduction

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 1401inferredUS Federal › Statutes › Title 26 › § 1401
26 USC § 1401 (b)(2)inferredUS Federal › Statutes › Title 26 › § 1401 › (b)(2)

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us/statute/26/164/f/1 — In general · Axiom

In general

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/164/f.yaml

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This encoding covers the parent provision us/statute/26/164/f; no dedicated encoding exists for this exact provision yet.

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Rules

self_employment_tax_deduction_fraction

Parameter

source: 26 USC 164(f)(1)

- name: self_employment_tax_deduction_fraction
  kind: parameter
  dtype: Rate
  source: 26 USC 164(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: one-half
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

self_employment_tax_deduction

Derived

source: 26 USC 164(f)(1)

- name: self_employment_tax_deduction
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 164(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: one-half of the taxes imposed by section 1401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: In the case of an individual
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: other than the taxes imposed by section 1401(b)(2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1401#self_employment_oasdi_tax
            output: self_employment_oasdi_tax
            hash: sha256:a844cf97fb59ac576f3b4f44a604c9658bbdd6cc5b4c84d136ac066d8166948b
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1401/b/1#self_employment_income_tax
            output: self_employment_income_tax
            hash: sha256:f944f4e1891bb22ba413facb01af011b93631782577909064b3f329990868e55
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/164/f#self_employment_tax_deduction_fraction
            output: self_employment_tax_deduction_fraction
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if taxpayer_is_individual: (self_employment_oasdi_tax + self_employment_income_tax) *
        self_employment_tax_deduction_fraction else: 0

self_employment_tax_deduction_attributable_to_nonemployee_trade_or_business

Derived

source: 26 USC 164(f)(2)

- name: self_employment_tax_deduction_attributable_to_nonemployee_trade_or_business
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 164(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: treated as attributable to a trade or business
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: does not consist of the performance of services by the taxpayer as an employee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/164/f#self_employment_tax_deduction
            output: self_employment_tax_deduction
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: self_employment_tax_deduction

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 1401inferredUS Federal › Statutes › Title 26 › § 1401
26 USC § 1401 (b)(2)inferredUS Federal › Statutes › Title 26 › § 1401 › (b)(2)