us/statute/26/3302/c/1

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3 rules

The total credits allowed to a taxpayer under this section shall not exceed 90 percent of the tax against which such credits are allowable.

in view

Whole section

Encodings · 3

total_credits_allowed_percentage_limit26 USC § 3302 (c)(1) · parameter

26 USC 3302(c)(1)

name: total_credits_allowed_percentage_limit
kind: parameter
dtype: Rate
source: 26 USC 3302(c)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3302
          excerpt: 90 percent of the tax
versions:
  - effective_from: '1990-01-01'
    formula: '0.90'

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total_credits_allowed_under_section_limit26 USC § 3302 (c)(1) · derived

26 USC 3302(c)(1)

name: total_credits_allowed_under_section_limit
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3302(c)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3302
          excerpt: >-
            shall not exceed 90 percent of the tax against which such credits
            are allowable
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3302/c/1#total_credits_allowed_percentage_limit
          output: total_credits_allowed_percentage_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      total_credits_allowed_percentage_limit * max(0,
      tax_against_which_credits_are_allowable)

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total_credits_allowed_under_section_after_limit26 USC § 3302 (c)(1) · derived

26 USC 3302(c)(1)

name: total_credits_allowed_under_section_after_limit
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3302(c)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3302
          excerpt: >-
            The total credits allowed to a taxpayer under this section shall not
            exceed 90 percent of the tax
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3302/c/1#total_credits_allowed_under_section_limit
          output: total_credits_allowed_under_section_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
          max(0, total_credits_allowed_under_section_before_subsection_c_limit),
          total_credits_allowed_under_section_limit
      )

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▸rulespec code

Shown source

statutes/26/3302/c/1.yaml

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Rules

total_credits_allowed_percentage_limit

Parameter

source: 26 USC 3302(c)(1)

- name: total_credits_allowed_percentage_limit
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: 90 percent of the tax
  versions:
    - effective_from: '1990-01-01'
      formula: '0.90'

total_credits_allowed_under_section_limit

Derived

source: 26 USC 3302(c)(1)

- name: total_credits_allowed_under_section_limit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall not exceed 90 percent of the tax against which such credits are allowable
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/c/1#total_credits_allowed_percentage_limit
            output: total_credits_allowed_percentage_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: total_credits_allowed_percentage_limit * max(0, tax_against_which_credits_are_allowable)

total_credits_allowed_under_section_after_limit

Derived

source: 26 USC 3302(c)(1)

- name: total_credits_allowed_under_section_after_limit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              The total credits allowed to a taxpayer under this section shall not exceed 90 percent
              of the tax
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/c/1#total_credits_allowed_under_section_limit
            output: total_credits_allowed_under_section_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
            max(0, total_credits_allowed_under_section_before_subsection_c_limit),
            total_credits_allowed_under_section_limit
        )

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us/statute/26/3302/c/1 · Axiom

3 rules

Official source

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The total credits allowed to a taxpayer under this section shall not exceed 90 percent of the tax against which such credits are allowable.

in view

Whole section

Encodings · 3

total_credits_allowed_percentage_limit26 USC § 3302 (c)(1) · parameter

26 USC 3302(c)(1)

name: total_credits_allowed_percentage_limit
kind: parameter
dtype: Rate
source: 26 USC 3302(c)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3302
          excerpt: 90 percent of the tax
versions:
  - effective_from: '1990-01-01'
    formula: '0.90'

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total_credits_allowed_under_section_limit26 USC § 3302 (c)(1) · derived

26 USC 3302(c)(1)

name: total_credits_allowed_under_section_limit
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3302(c)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3302
          excerpt: >-
            shall not exceed 90 percent of the tax against which such credits
            are allowable
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3302/c/1#total_credits_allowed_percentage_limit
          output: total_credits_allowed_percentage_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      total_credits_allowed_percentage_limit * max(0,
      tax_against_which_credits_are_allowable)

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total_credits_allowed_under_section_after_limit26 USC § 3302 (c)(1) · derived

26 USC 3302(c)(1)

name: total_credits_allowed_under_section_after_limit
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3302(c)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3302
          excerpt: >-
            The total credits allowed to a taxpayer under this section shall not
            exceed 90 percent of the tax
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3302/c/1#total_credits_allowed_under_section_limit
          output: total_credits_allowed_under_section_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
          max(0, total_credits_allowed_under_section_before_subsection_c_limit),
          total_credits_allowed_under_section_limit
      )

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▸rulespec code

Shown source

statutes/26/3302/c/1.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

total_credits_allowed_percentage_limit

Parameter

source: 26 USC 3302(c)(1)

- name: total_credits_allowed_percentage_limit
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: 90 percent of the tax
  versions:
    - effective_from: '1990-01-01'
      formula: '0.90'

total_credits_allowed_under_section_limit

Derived

source: 26 USC 3302(c)(1)

- name: total_credits_allowed_under_section_limit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall not exceed 90 percent of the tax against which such credits are allowable
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/c/1#total_credits_allowed_percentage_limit
            output: total_credits_allowed_percentage_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: total_credits_allowed_percentage_limit * max(0, tax_against_which_credits_are_allowable)

total_credits_allowed_under_section_after_limit

Derived

source: 26 USC 3302(c)(1)

- name: total_credits_allowed_under_section_after_limit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              The total credits allowed to a taxpayer under this section shall not exceed 90 percent
              of the tax
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/c/1#total_credits_allowed_under_section_limit
            output: total_credits_allowed_under_section_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
            max(0, total_credits_allowed_under_section_before_subsection_c_limit),
            total_credits_allowed_under_section_limit
        )