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Tax rate schedule

7 rules

Average account benefits ratio	Applicable percentage for sections 3211(b) and 3221(b)	Applicable percentage for section 3201(b)
At least	But less than
..............	2.5	22.1	4.9
2.5	3.0	18.1	4.9
3.0	3.5	15.1	4.9
3.5	4.0	14.1	4.9
4.0	6.1	13.1	4.9
6.1	6.5	12.6	4.4
6.5	7.0	12.1	3.9
7.0	7.5	11.6	3.4
7.5	8.0	11.1	2.9
8.0	8.5	10.1	1.9
8.5	9.0	9.1	0.9
9.0	..............	8.2	0

in view

Whole section

Encodings · 7

average_account_benefits_ratio_band_lower_bound26 USC § 3241 (b) · parameter

26 USC 3241(b), tax rate schedule, Average account benefits ratio At least column

name: average_account_benefits_ratio_band_lower_bound
kind: parameter
dtype: Decimal
indexed_by: average_account_benefits_ratio_band
source: >-
  26 USC 3241(b), tax rate schedule, Average account benefits ratio At least
  column
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: 'At least: 2.5, 3.0, 3.5, 4.0, 6.1, 6.5, 7.0, 7.5, 8.0, 8.5, 9.0'
          table:
            header: Tax rate schedule
            row_key: Average account benefits ratio band
            column_key: At least
versions:
  - effective_from: '1990-01-01'
    values:
      '2': 2.5
      '3': 3
      '4': 3.5
      '5': 4
      '6': 6.1
      '7': 6.5
      '8': 7
      '9': 7.5
      '10': 8
      '11': 8.5
      '12': 9

open in graph ↗

average_account_benefits_ratio_band_upper_bound26 USC § 3241 (b) · parameter

26 USC 3241(b), tax rate schedule, Average account benefits ratio But less than column

name: average_account_benefits_ratio_band_upper_bound
kind: parameter
dtype: Decimal
indexed_by: average_account_benefits_ratio_band
source: >-
  26 USC 3241(b), tax rate schedule, Average account benefits ratio But less
  than column
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: 'But less than: 2.5, 3.0, 3.5, 4.0, 6.1, 6.5, 7.0, 7.5, 8.0, 8.5, 9.0'
          table:
            header: Tax rate schedule
            row_key: Average account benefits ratio band
            column_key: But less than
versions:
  - effective_from: '1990-01-01'
    values:
      '1': 2.5
      '2': 3
      '3': 3.5
      '4': 4
      '5': 6.1
      '6': 6.5
      '7': 7
      '8': 7.5
      '9': 8
      '10': 8.5
      '11': 9

open in graph ↗

average_account_benefits_ratio_band26 USC § 3241 (b) · derived

26 USC 3241(b), tax rate schedule, Average account benefits ratio bands

name: average_account_benefits_ratio_band
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio bands
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: Average account benefits ratio | At least | But less than
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3241/b#average_account_benefits_ratio_band_lower_bound
          output: average_account_benefits_ratio_band_lower_bound
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3241/b#average_account_benefits_ratio_band_upper_bound
          output: average_account_benefits_ratio_band_upper_bound
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[1]: 1 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[2] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[2]: 2 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[3] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[3]: 3 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[4] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[4]: 4 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[5] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[5]: 5 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[6] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[6]: 6 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[7] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[7]: 7 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[8] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[8]: 8 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[9] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[9]: 9 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[10] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[10]: 10 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[11] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[11]: 11 else: 12

open in graph ↗

applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band26 USC § 3241 (b) · parameter

26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b) and 3221(b)

name: applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band
kind: parameter
dtype: Rate
indexed_by: average_account_benefits_ratio_band
source: >-
  26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b)
  and 3221(b)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: 22.1, 18.1, 15.1, 14.1, 13.1, 12.6, 12.1, 11.6, 11.1, 10.1, 9.1, 8.2
          table:
            header: Tax rate schedule
            row_key: Average account benefits ratio band
            column_key: Applicable percentage for sections 3211(b) and 3221(b)
versions:
  - effective_from: '1990-01-01'
    values:
      '1': 0.221
      '2': 0.181
      '3': 0.151
      '4': 0.141
      '5': 0.131
      '6': 0.126
      '7': 0.121
      '8': 0.116
      '9': 0.111
      '10': 0.101
      '11': 0.091
      '12': 0.082

open in graph ↗

applicable_percentage_for_section_3201_b_by_ratio_band26 USC § 3241 (b) · parameter

26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)

name: applicable_percentage_for_section_3201_b_by_ratio_band
kind: parameter
dtype: Rate
indexed_by: average_account_benefits_ratio_band
source: 26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: 4.9, 4.9, 4.9, 4.9, 4.9, 4.4, 3.9, 3.4, 2.9, 1.9, 0.9, 0
          table:
            header: Tax rate schedule
            row_key: Average account benefits ratio band
            column_key: Applicable percentage for section 3201(b)
versions:
  - effective_from: '1990-01-01'
    values:
      '1': 0.049
      '2': 0.049
      '3': 0.049
      '4': 0.049
      '5': 0.049
      '6': 0.044
      '7': 0.039
      '8': 0.034
      '9': 0.029
      '10': 0.019
      '11': 0.009
      '12': 0

open in graph ↗

applicable_percentage_for_sections_3211_b_and_3221_b26 USC § 3241 (b) · derived

26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b) and 3221(b)

name: applicable_percentage_for_sections_3211_b_and_3221_b
kind: derived
entity: TaxUnit
dtype: Rate
period: Year
source: >-
  26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b)
  and 3221(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: Applicable percentage for sections 3211(b) and 3221(b)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3241/b#average_account_benefits_ratio_band
          output: average_account_benefits_ratio_band
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3241/b#applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band
          output: applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band[average_account_benefits_ratio_band]

open in graph ↗

applicable_percentage_for_section_3201_b26 USC § 3241 (b) · derived

26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)

name: applicable_percentage_for_section_3201_b
kind: derived
entity: TaxUnit
dtype: Rate
period: Year
source: 26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: Applicable percentage for section 3201(b)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3241/b#average_account_benefits_ratio_band
          output: average_account_benefits_ratio_band
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3241/b#applicable_percentage_for_section_3201_b_by_ratio_band
          output: applicable_percentage_for_section_3201_b_by_ratio_band
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      applicable_percentage_for_section_3201_b_by_ratio_band[average_account_benefits_ratio_band]

open in graph ↗

▸rulespec code

Shown source

statutes/26/3241/b.yaml

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View on GitHub

Rules

average_account_benefits_ratio_band_lower_bound

Parameter

source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio At least column

- name: average_account_benefits_ratio_band_lower_bound
  kind: parameter
  dtype: Decimal
  indexed_by: average_account_benefits_ratio_band
  source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio At least column
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: 'At least: 2.5, 3.0, 3.5, 4.0, 6.1, 6.5, 7.0, 7.5, 8.0, 8.5, 9.0'
            table:
              header: Tax rate schedule
              row_key: Average account benefits ratio band
              column_key: At least
  versions:
    - effective_from: '1990-01-01'
      values:
        '2': 2.5
        '3': 3
        '4': 3.5
        '5': 4
        '6': 6.1
        '7': 6.5
        '8': 7
        '9': 7.5
        '10': 8
        '11': 8.5
        '12': 9

average_account_benefits_ratio_band_upper_bound

Parameter

source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio But less than column

- name: average_account_benefits_ratio_band_upper_bound
  kind: parameter
  dtype: Decimal
  indexed_by: average_account_benefits_ratio_band
  source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio But less than column
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: 'But less than: 2.5, 3.0, 3.5, 4.0, 6.1, 6.5, 7.0, 7.5, 8.0, 8.5, 9.0'
            table:
              header: Tax rate schedule
              row_key: Average account benefits ratio band
              column_key: But less than
  versions:
    - effective_from: '1990-01-01'
      values:
        '1': 2.5
        '2': 3
        '3': 3.5
        '4': 4
        '5': 6.1
        '6': 6.5
        '7': 7
        '8': 7.5
        '9': 8
        '10': 8.5
        '11': 9

average_account_benefits_ratio_band

Derived

source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio bands

- name: average_account_benefits_ratio_band
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio bands
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: Average account benefits ratio | At least | But less than
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3241/b#average_account_benefits_ratio_band_lower_bound
            output: average_account_benefits_ratio_band_lower_bound
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3241/b#average_account_benefits_ratio_band_upper_bound
            output: average_account_benefits_ratio_band_upper_bound
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[1]: 1
        else: if average_account_benefits_ratio >=
        average_account_benefits_ratio_band_lower_bound[2] and average_account_benefits_ratio <
        average_account_benefits_ratio_band_upper_bound[2]: 2 else: if
        average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[3] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[3]: 3 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[4] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[4]: 4 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[5] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[5]: 5 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[6] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[6]: 6 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[7] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[7]: 7 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[8] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[8]: 8 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[9] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[9]: 9 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[10] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[10]: 10
        else: if average_account_benefits_ratio >=
        average_account_benefits_ratio_band_lower_bound[11] and average_account_benefits_ratio <
        average_account_benefits_ratio_band_upper_bound[11]: 11 else: 12

applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band

Parameter

source: 26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b) and 3221(b)

- name: applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band
  kind: parameter
  dtype: Rate
  indexed_by: average_account_benefits_ratio_band
  source: 26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b) and 3221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: 22.1, 18.1, 15.1, 14.1, 13.1, 12.6, 12.1, 11.6, 11.1, 10.1, 9.1, 8.2
            table:
              header: Tax rate schedule
              row_key: Average account benefits ratio band
              column_key: Applicable percentage for sections 3211(b) and 3221(b)
  versions:
    - effective_from: '1990-01-01'
      values:
        '1': 0.221
        '2': 0.181
        '3': 0.151
        '4': 0.141
        '5': 0.131
        '6': 0.126
        '7': 0.121
        '8': 0.116
        '9': 0.111
        '10': 0.101
        '11': 0.091
        '12': 0.082

applicable_percentage_for_section_3201_b_by_ratio_band

Parameter

source: 26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)

- name: applicable_percentage_for_section_3201_b_by_ratio_band
  kind: parameter
  dtype: Rate
  indexed_by: average_account_benefits_ratio_band
  source: 26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: 4.9, 4.9, 4.9, 4.9, 4.9, 4.4, 3.9, 3.4, 2.9, 1.9, 0.9, 0
            table:
              header: Tax rate schedule
              row_key: Average account benefits ratio band
              column_key: Applicable percentage for section 3201(b)
  versions:
    - effective_from: '1990-01-01'
      values:
        '1': 0.049
        '2': 0.049
        '3': 0.049
        '4': 0.049
        '5': 0.049
        '6': 0.044
        '7': 0.039
        '8': 0.034
        '9': 0.029
        '10': 0.019
        '11': 0.009
        '12': 0

applicable_percentage_for_sections_3211_b_and_3221_b

Derived

source: 26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b) and 3221(b)

- name: applicable_percentage_for_sections_3211_b_and_3221_b
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b) and 3221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: Applicable percentage for sections 3211(b) and 3221(b)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3241/b#average_account_benefits_ratio_band
            output: average_account_benefits_ratio_band
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3241/b#applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band
            output: applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band[average_account_benefits_ratio_band]

applicable_percentage_for_section_3201_b

Derived

source: 26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)

- name: applicable_percentage_for_section_3201_b
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: Applicable percentage for section 3201(b)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3241/b#average_account_benefits_ratio_band
            output: average_account_benefits_ratio_band
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3241/b#applicable_percentage_for_section_3201_b_by_ratio_band
            output: applicable_percentage_for_section_3201_b_by_ratio_band
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: applicable_percentage_for_section_3201_b_by_ratio_band[average_account_benefits_ratio_band]

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3211 (b)inferredUS Federal › Statutes › Title 26 › § 3211 › (b)
26 USC § 3201 (b)inferredUS Federal › Statutes › Title 26 › § 3201 › (b)

loading…

us/statute/26/3241/b — Tax rate schedule · Axiom

Tax rate schedule

7 rules

Official source

graph ↗build calculator ↗

Average account benefits ratio	Applicable percentage for sections 3211(b) and 3221(b)	Applicable percentage for section 3201(b)
At least	But less than
..............	2.5	22.1	4.9
2.5	3.0	18.1	4.9
3.0	3.5	15.1	4.9
3.5	4.0	14.1	4.9
4.0	6.1	13.1	4.9
6.1	6.5	12.6	4.4
6.5	7.0	12.1	3.9
7.0	7.5	11.6	3.4
7.5	8.0	11.1	2.9
8.0	8.5	10.1	1.9
8.5	9.0	9.1	0.9
9.0	..............	8.2	0

in view

Whole section

Encodings · 7

average_account_benefits_ratio_band_lower_bound26 USC § 3241 (b) · parameter

26 USC 3241(b), tax rate schedule, Average account benefits ratio At least column

name: average_account_benefits_ratio_band_lower_bound
kind: parameter
dtype: Decimal
indexed_by: average_account_benefits_ratio_band
source: >-
  26 USC 3241(b), tax rate schedule, Average account benefits ratio At least
  column
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: 'At least: 2.5, 3.0, 3.5, 4.0, 6.1, 6.5, 7.0, 7.5, 8.0, 8.5, 9.0'
          table:
            header: Tax rate schedule
            row_key: Average account benefits ratio band
            column_key: At least
versions:
  - effective_from: '1990-01-01'
    values:
      '2': 2.5
      '3': 3
      '4': 3.5
      '5': 4
      '6': 6.1
      '7': 6.5
      '8': 7
      '9': 7.5
      '10': 8
      '11': 8.5
      '12': 9

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average_account_benefits_ratio_band_upper_bound26 USC § 3241 (b) · parameter

26 USC 3241(b), tax rate schedule, Average account benefits ratio But less than column

name: average_account_benefits_ratio_band_upper_bound
kind: parameter
dtype: Decimal
indexed_by: average_account_benefits_ratio_band
source: >-
  26 USC 3241(b), tax rate schedule, Average account benefits ratio But less
  than column
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: 'But less than: 2.5, 3.0, 3.5, 4.0, 6.1, 6.5, 7.0, 7.5, 8.0, 8.5, 9.0'
          table:
            header: Tax rate schedule
            row_key: Average account benefits ratio band
            column_key: But less than
versions:
  - effective_from: '1990-01-01'
    values:
      '1': 2.5
      '2': 3
      '3': 3.5
      '4': 4
      '5': 6.1
      '6': 6.5
      '7': 7
      '8': 7.5
      '9': 8
      '10': 8.5
      '11': 9

open in graph ↗

average_account_benefits_ratio_band26 USC § 3241 (b) · derived

26 USC 3241(b), tax rate schedule, Average account benefits ratio bands

name: average_account_benefits_ratio_band
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio bands
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: Average account benefits ratio | At least | But less than
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3241/b#average_account_benefits_ratio_band_lower_bound
          output: average_account_benefits_ratio_band_lower_bound
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3241/b#average_account_benefits_ratio_band_upper_bound
          output: average_account_benefits_ratio_band_upper_bound
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[1]: 1 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[2] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[2]: 2 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[3] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[3]: 3 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[4] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[4]: 4 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[5] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[5]: 5 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[6] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[6]: 6 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[7] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[7]: 7 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[8] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[8]: 8 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[9] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[9]: 9 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[10] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[10]: 10 else: if
      average_account_benefits_ratio >=
      average_account_benefits_ratio_band_lower_bound[11] and
      average_account_benefits_ratio <
      average_account_benefits_ratio_band_upper_bound[11]: 11 else: 12

open in graph ↗

applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band26 USC § 3241 (b) · parameter

26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b) and 3221(b)

name: applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band
kind: parameter
dtype: Rate
indexed_by: average_account_benefits_ratio_band
source: >-
  26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b)
  and 3221(b)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: 22.1, 18.1, 15.1, 14.1, 13.1, 12.6, 12.1, 11.6, 11.1, 10.1, 9.1, 8.2
          table:
            header: Tax rate schedule
            row_key: Average account benefits ratio band
            column_key: Applicable percentage for sections 3211(b) and 3221(b)
versions:
  - effective_from: '1990-01-01'
    values:
      '1': 0.221
      '2': 0.181
      '3': 0.151
      '4': 0.141
      '5': 0.131
      '6': 0.126
      '7': 0.121
      '8': 0.116
      '9': 0.111
      '10': 0.101
      '11': 0.091
      '12': 0.082

open in graph ↗

applicable_percentage_for_section_3201_b_by_ratio_band26 USC § 3241 (b) · parameter

26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)

name: applicable_percentage_for_section_3201_b_by_ratio_band
kind: parameter
dtype: Rate
indexed_by: average_account_benefits_ratio_band
source: 26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: 4.9, 4.9, 4.9, 4.9, 4.9, 4.4, 3.9, 3.4, 2.9, 1.9, 0.9, 0
          table:
            header: Tax rate schedule
            row_key: Average account benefits ratio band
            column_key: Applicable percentage for section 3201(b)
versions:
  - effective_from: '1990-01-01'
    values:
      '1': 0.049
      '2': 0.049
      '3': 0.049
      '4': 0.049
      '5': 0.049
      '6': 0.044
      '7': 0.039
      '8': 0.034
      '9': 0.029
      '10': 0.019
      '11': 0.009
      '12': 0

open in graph ↗

applicable_percentage_for_sections_3211_b_and_3221_b26 USC § 3241 (b) · derived

26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b) and 3221(b)

name: applicable_percentage_for_sections_3211_b_and_3221_b
kind: derived
entity: TaxUnit
dtype: Rate
period: Year
source: >-
  26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b)
  and 3221(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: Applicable percentage for sections 3211(b) and 3221(b)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3241/b#average_account_benefits_ratio_band
          output: average_account_benefits_ratio_band
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3241/b#applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band
          output: applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band[average_account_benefits_ratio_band]

open in graph ↗

applicable_percentage_for_section_3201_b26 USC § 3241 (b) · derived

26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)

name: applicable_percentage_for_section_3201_b
kind: derived
entity: TaxUnit
dtype: Rate
period: Year
source: 26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3241
          excerpt: Applicable percentage for section 3201(b)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3241/b#average_account_benefits_ratio_band
          output: average_account_benefits_ratio_band
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3241/b#applicable_percentage_for_section_3201_b_by_ratio_band
          output: applicable_percentage_for_section_3201_b_by_ratio_band
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      applicable_percentage_for_section_3201_b_by_ratio_band[average_account_benefits_ratio_band]

open in graph ↗

▸rulespec code

Shown source

statutes/26/3241/b.yaml

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View on GitHub

Rules

average_account_benefits_ratio_band_lower_bound

Parameter

source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio At least column

- name: average_account_benefits_ratio_band_lower_bound
  kind: parameter
  dtype: Decimal
  indexed_by: average_account_benefits_ratio_band
  source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio At least column
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: 'At least: 2.5, 3.0, 3.5, 4.0, 6.1, 6.5, 7.0, 7.5, 8.0, 8.5, 9.0'
            table:
              header: Tax rate schedule
              row_key: Average account benefits ratio band
              column_key: At least
  versions:
    - effective_from: '1990-01-01'
      values:
        '2': 2.5
        '3': 3
        '4': 3.5
        '5': 4
        '6': 6.1
        '7': 6.5
        '8': 7
        '9': 7.5
        '10': 8
        '11': 8.5
        '12': 9

average_account_benefits_ratio_band_upper_bound

Parameter

source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio But less than column

- name: average_account_benefits_ratio_band_upper_bound
  kind: parameter
  dtype: Decimal
  indexed_by: average_account_benefits_ratio_band
  source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio But less than column
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: 'But less than: 2.5, 3.0, 3.5, 4.0, 6.1, 6.5, 7.0, 7.5, 8.0, 8.5, 9.0'
            table:
              header: Tax rate schedule
              row_key: Average account benefits ratio band
              column_key: But less than
  versions:
    - effective_from: '1990-01-01'
      values:
        '1': 2.5
        '2': 3
        '3': 3.5
        '4': 4
        '5': 6.1
        '6': 6.5
        '7': 7
        '8': 7.5
        '9': 8
        '10': 8.5
        '11': 9

average_account_benefits_ratio_band

Derived

source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio bands

- name: average_account_benefits_ratio_band
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 3241(b), tax rate schedule, Average account benefits ratio bands
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: Average account benefits ratio | At least | But less than
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3241/b#average_account_benefits_ratio_band_lower_bound
            output: average_account_benefits_ratio_band_lower_bound
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3241/b#average_account_benefits_ratio_band_upper_bound
            output: average_account_benefits_ratio_band_upper_bound
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[1]: 1
        else: if average_account_benefits_ratio >=
        average_account_benefits_ratio_band_lower_bound[2] and average_account_benefits_ratio <
        average_account_benefits_ratio_band_upper_bound[2]: 2 else: if
        average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[3] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[3]: 3 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[4] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[4]: 4 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[5] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[5]: 5 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[6] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[6]: 6 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[7] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[7]: 7 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[8] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[8]: 8 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[9] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[9]: 9 else:
        if average_account_benefits_ratio >= average_account_benefits_ratio_band_lower_bound[10] and
        average_account_benefits_ratio < average_account_benefits_ratio_band_upper_bound[10]: 10
        else: if average_account_benefits_ratio >=
        average_account_benefits_ratio_band_lower_bound[11] and average_account_benefits_ratio <
        average_account_benefits_ratio_band_upper_bound[11]: 11 else: 12

applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band

Parameter

source: 26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b) and 3221(b)

- name: applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band
  kind: parameter
  dtype: Rate
  indexed_by: average_account_benefits_ratio_band
  source: 26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b) and 3221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: 22.1, 18.1, 15.1, 14.1, 13.1, 12.6, 12.1, 11.6, 11.1, 10.1, 9.1, 8.2
            table:
              header: Tax rate schedule
              row_key: Average account benefits ratio band
              column_key: Applicable percentage for sections 3211(b) and 3221(b)
  versions:
    - effective_from: '1990-01-01'
      values:
        '1': 0.221
        '2': 0.181
        '3': 0.151
        '4': 0.141
        '5': 0.131
        '6': 0.126
        '7': 0.121
        '8': 0.116
        '9': 0.111
        '10': 0.101
        '11': 0.091
        '12': 0.082

applicable_percentage_for_section_3201_b_by_ratio_band

Parameter

source: 26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)

- name: applicable_percentage_for_section_3201_b_by_ratio_band
  kind: parameter
  dtype: Rate
  indexed_by: average_account_benefits_ratio_band
  source: 26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: 4.9, 4.9, 4.9, 4.9, 4.9, 4.4, 3.9, 3.4, 2.9, 1.9, 0.9, 0
            table:
              header: Tax rate schedule
              row_key: Average account benefits ratio band
              column_key: Applicable percentage for section 3201(b)
  versions:
    - effective_from: '1990-01-01'
      values:
        '1': 0.049
        '2': 0.049
        '3': 0.049
        '4': 0.049
        '5': 0.049
        '6': 0.044
        '7': 0.039
        '8': 0.034
        '9': 0.029
        '10': 0.019
        '11': 0.009
        '12': 0

applicable_percentage_for_sections_3211_b_and_3221_b

Derived

source: 26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b) and 3221(b)

- name: applicable_percentage_for_sections_3211_b_and_3221_b
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 3241(b), tax rate schedule, Applicable percentage for sections 3211(b) and 3221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: Applicable percentage for sections 3211(b) and 3221(b)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3241/b#average_account_benefits_ratio_band
            output: average_account_benefits_ratio_band
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3241/b#applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band
            output: applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        applicable_percentage_for_sections_3211_b_and_3221_b_by_ratio_band[average_account_benefits_ratio_band]

applicable_percentage_for_section_3201_b

Derived

source: 26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)

- name: applicable_percentage_for_section_3201_b
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 3241(b), tax rate schedule, Applicable percentage for section 3201(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3241
            excerpt: Applicable percentage for section 3201(b)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3241/b#average_account_benefits_ratio_band
            output: average_account_benefits_ratio_band
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3241/b#applicable_percentage_for_section_3201_b_by_ratio_band
            output: applicable_percentage_for_section_3201_b_by_ratio_band
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: applicable_percentage_for_section_3201_b_by_ratio_band[average_account_benefits_ratio_band]

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3211 (b)inferredUS Federal › Statutes › Title 26 › § 3211 › (b)
26 USC § 3201 (b)inferredUS Federal › Statutes › Title 26 › § 3201 › (b)