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Inflation adjustment

In the case of any taxable year beginning in a calendar year after 2006, each of the dollar amounts in paragraphs (3)(B)(i), (3)(B)(ii), and (7)(A) shall be increased by an amount equal to—

(A) such dollar amount, multiplied by

(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “calendar year 2005” for “calendar year 2016” in subparagraph (A)(ii) thereof.

Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $1,000.

in view

Whole section

▸rulespec code

Shown source

statutes/26/219/g.yaml

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Rules

applicable_dollar_amount_joint_base

Parameter

source: 26 USC 219(g)(3)(B)(i)

- name: applicable_dollar_amount_joint_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: In the case of a taxpayer filing a joint return, $80,000.
  versions:
    - effective_from: '1990-01-01'
      formula: '80000'

applicable_dollar_amount_other_base

Parameter

source: 26 USC 219(g)(3)(B)(ii)

- name: applicable_dollar_amount_other_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: any other taxpayer ... $50,000
  versions:
    - effective_from: '1990-01-01'
      formula: '50000'

applicable_dollar_amount_separate_base

Parameter

source: 26 USC 219(g)(3)(B)(iii)

- name: applicable_dollar_amount_separate_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(3)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: married individual filing a separate return, zero
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

spouse_not_active_participant_applicable_dollar_amount_base

Parameter

source: 26 USC 219(g)(7)(A)

- name: spouse_not_active_participant_applicable_dollar_amount_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(7)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: shall be $150,000
  versions:
    - effective_from: '1990-01-01'
      formula: '150000'

phaseout_denominator_joint

Parameter

source: 26 USC 219(g)(2)(A)(ii)

- name: phaseout_denominator_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: $20,000 in the case of a joint return
  versions:
    - effective_from: '1990-01-01'
      formula: '20000'

phaseout_denominator_other

Parameter

source: 26 USC 219(g)(2)(A)(ii)

- name: phaseout_denominator_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: $10,000
  versions:
    - effective_from: '1990-01-01'
      formula: '10000'

minimum_limitation_before_complete_phaseout

Parameter

source: 26 USC 219(g)(2)(B)

- name: minimum_limitation_before_complete_phaseout
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: No dollar limitation shall be reduced below $200
  versions:
    - effective_from: '1990-01-01'
      formula: '200'

reduction_rounding_multiple

Parameter

source: 26 USC 219(g)(2)(C)

- name: reduction_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: multiple of $10
  versions:
    - effective_from: '1990-01-01'
      formula: '10'