Build government systems on the law

Ground AI models in citable law

Power products on rules you don't rebuild

Simulate policy on real rules

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Computable law for all.

Open, machine-readable encodings of the world's rules — starting with tax and benefit policy.

Open infrastructure for encoded law

Valuation of subsequent gifts

In the case of any additional contribution, the fair market value of such contribution shall be determined by using the lesser of—

(A) the fair market value of the property at the time of the initial fractional contribution, or

(B) the fair market value of the property at the time of the additional contribution.

in view