us/statute/26/61/a/13

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us/statute/26/61/a/13 · Axiom

Official source

Income in respect of a decedent; and

in view

Whole section

▸rulespec code

Shown source

statutes/26/61.yaml

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Rules

enumerated_gross_income_items

Derived

source: 26 USC 61(a)

- name: enumerated_gross_income_items
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 61(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/61
            excerpt: including (but not limited to) the following items
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(0, compensation_for_services)
        + max(0, gross_income_derived_from_business)
        + max(0, gains_derived_from_dealings_in_property)
        + max(0, interest)
        + max(0, rents)
        + max(0, royalties)
        + max(0, dividends)
        + max(0, annuities)
        + max(0, income_from_life_insurance_and_endowment_contracts)
        + max(0, pensions)
        + max(0, income_from_discharge_of_indebtedness)
        + max(0, distributive_share_of_partnership_gross_income)
        + max(0, income_in_respect_of_a_decedent)
        + max(0, income_from_an_interest_in_an_estate_or_trust)

gross_income

Derived

source: 26 USC 61(a): General definition Except as otherwise provided in this subtitle, gross income means all income f...

- name: gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    26 USC 61(a): General definition Except as otherwise provided in this subtitle, gross income
    means all income f...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/61
            excerpt: >-
              Except as otherwise provided in this subtitle, gross income means all income from
              whatever source derived
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/61
            excerpt: Except as otherwise provided in this subtitle
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            all_income_from_whatever_source_derived
            - amounts_otherwise_provided_excluded_from_gross_income_under_this_subtitle
        )

loading…

Official source

Income in respect of a decedent; and

in view

Whole section

▸rulespec code

Shown source

statutes/26/61.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/61; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

enumerated_gross_income_items

Derived

source: 26 USC 61(a)

- name: enumerated_gross_income_items
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 61(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/61
            excerpt: including (but not limited to) the following items
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(0, compensation_for_services)
        + max(0, gross_income_derived_from_business)
        + max(0, gains_derived_from_dealings_in_property)
        + max(0, interest)
        + max(0, rents)
        + max(0, royalties)
        + max(0, dividends)
        + max(0, annuities)
        + max(0, income_from_life_insurance_and_endowment_contracts)
        + max(0, pensions)
        + max(0, income_from_discharge_of_indebtedness)
        + max(0, distributive_share_of_partnership_gross_income)
        + max(0, income_in_respect_of_a_decedent)
        + max(0, income_from_an_interest_in_an_estate_or_trust)

gross_income

Derived

source: 26 USC 61(a): General definition Except as otherwise provided in this subtitle, gross income means all income f...

- name: gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    26 USC 61(a): General definition Except as otherwise provided in this subtitle, gross income
    means all income f...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/61
            excerpt: >-
              Except as otherwise provided in this subtitle, gross income means all income from
              whatever source derived
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/61
            excerpt: Except as otherwise provided in this subtitle
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            all_income_from_whatever_source_derived
            - amounts_otherwise_provided_excluded_from_gross_income_under_this_subtitle
        )