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Denial of deduction to dependents

No deduction shall be allowed under this section to any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins.

in view

Whole section

▸rulespec code

Shown source

statutes/26/223/b.yaml

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Rules

self_only_coverage_annual_limit

Parameter

source: 26 USC 223(b)

- name: self_only_coverage_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: self-only coverage ... $2,250
  versions:
    - effective_from: '1990-01-01'
      formula: '2250'

family_coverage_annual_limit

Parameter

source: 26 USC 223(b)

- name: family_coverage_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: family coverage ... $4,500
  versions:
    - effective_from: '1990-01-01'
      formula: '4500'

monthly_proration_denominator

Parameter

source: 26 USC 223(b)

- name: monthly_proration_denominator
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: The monthly limitation for any month is 1/12 of
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

additional_contribution_age_threshold

Parameter

source: 26 USC 223(b)

- name: additional_contribution_age_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: has attained age 55 before the close of the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: '55'

additional_contribution_amount_scalar_limit

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

additional_contribution_amount_scalar_limit_2

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_2
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '500'

additional_contribution_amount_scalar_limit_3

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_3
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '600'

additional_contribution_amount_scalar_limit_4

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_4
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '700'

additional_contribution_amount_scalar_limit_5

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_5
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '800'

additional_contribution_amount_scalar_limit_6

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_6
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '900'

individual_attained_additional_contribution_age

Derived

source: 26 USC 223(b)

- name: individual_attained_additional_contribution_age
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: has attained age 55 before the close of the taxable year
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/223/b#additional_contribution_age_threshold
            output: additional_contribution_age_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: age_before_close_of_taxable_year >= additional_contribution_age_threshold

testing_period_month_count

Parameter

source: 26 USC 223(b)

- name: testing_period_month_count
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: ending on the last day of the 12th month following such month
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

testing_period_additional_tax_rate

Parameter

source: 26 USC 223(b)

- name: testing_period_additional_tax_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: increased by 10 percent of the amount of such increase
  versions:
    - effective_from: '1990-01-01'
      formula: '0.10'

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 151inferredUS Federal › Statutes › Title 26 › § 151

loading…

us/statute/26/223/b/6 — Denial of deduction to dependents · Axiom

Denial of deduction to dependents

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/223/b.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/223/b; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

self_only_coverage_annual_limit

Parameter

source: 26 USC 223(b)

- name: self_only_coverage_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: self-only coverage ... $2,250
  versions:
    - effective_from: '1990-01-01'
      formula: '2250'

family_coverage_annual_limit

Parameter

source: 26 USC 223(b)

- name: family_coverage_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: family coverage ... $4,500
  versions:
    - effective_from: '1990-01-01'
      formula: '4500'

monthly_proration_denominator

Parameter

source: 26 USC 223(b)

- name: monthly_proration_denominator
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: The monthly limitation for any month is 1/12 of
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

additional_contribution_age_threshold

Parameter

source: 26 USC 223(b)

- name: additional_contribution_age_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: has attained age 55 before the close of the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: '55'

additional_contribution_amount_scalar_limit

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

additional_contribution_amount_scalar_limit_2

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_2
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '500'

additional_contribution_amount_scalar_limit_3

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_3
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '600'

additional_contribution_amount_scalar_limit_4

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_4
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '700'

additional_contribution_amount_scalar_limit_5

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_5
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '800'

additional_contribution_amount_scalar_limit_6

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_6
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '900'

individual_attained_additional_contribution_age

Derived

source: 26 USC 223(b)

- name: individual_attained_additional_contribution_age
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: has attained age 55 before the close of the taxable year
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/223/b#additional_contribution_age_threshold
            output: additional_contribution_age_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: age_before_close_of_taxable_year >= additional_contribution_age_threshold

testing_period_month_count

Parameter

source: 26 USC 223(b)

- name: testing_period_month_count
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: ending on the last day of the 12th month following such month
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

testing_period_additional_tax_rate

Parameter

source: 26 USC 223(b)

- name: testing_period_additional_tax_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: increased by 10 percent of the amount of such increase
  versions:
    - effective_from: '1990-01-01'
      formula: '0.10'

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 151inferredUS Federal › Statutes › Title 26 › § 151