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us/statute/26/6401/b/1 — In general · Axiom

In general

3 rules

If the amount allowable as credits under subpart C of part IV of subchapter A of chapter 1 (relating to refundable credits) exceeds the tax imposed by subtitle A (reduced by the credits allowable under subparts A, B, D, and G of such part IV), the amount of such excess shall be considered an overpayment.

in view

Whole section

Encodings · 3

income_tax_refundable_credits26 USC § 6401 (b)(1) · derived

26 USC 6401(b)(1)-(2)

name: income_tax_refundable_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 6401(b)(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/6401
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/6401
versions:
  - effective_from: '2026-01-01'
    formula: |-
      credits_allowable_under_subpart_c_excluding_section_33_for_overpayment
      + nonresident_withholding_credit_treated_as_refundable_credit

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refundable_credit_excess_overpayment26 USC § 6401 (b)(1) · derived

26 USC 6401(b)(1)

name: refundable_credit_excess_overpayment
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 6401(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/6401
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/6401
versions:
  - effective_from: '2026-01-01'
    formula: |-
      max(
          0,
          income_tax_refundable_credits
          - tax_imposed_by_subtitle_a_reduced_by_subparts_a_b_d_and_g_credits
      )

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income_tax26 USC § 6401 (b)(1) · derived

26 USC 6401(b)(1)

name: income_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 6401(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/6401
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/6401
versions:
  - effective_from: '2026-01-01'
    formula: |-
      tax_imposed_by_subtitle_a_reduced_by_subparts_a_b_d_and_g_credits
      - income_tax_refundable_credits

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▸rulespec code

Shown source

statutes/26/6401.yaml

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This encoding covers the parent provision us/statute/26/6401; no dedicated encoding exists for this exact provision yet.

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Rules

limitation_period_overpayment_part

Derived

source: 26 USC 6401(a)

- name: limitation_period_overpayment_part
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        if
        internal_revenue_tax_payment_assessed_or_collected_after_applicable_limitation_period_expired:
            amount_of_internal_revenue_tax_payment_assessed_or_collected_after_limitation_period
        else:
            0

nonresident_withholding_credit_treated_as_refundable_credit

Derived

source: 26 USC 6401(b)(2)

- name: nonresident_withholding_credit_treated_as_refundable_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: nonresident_withholding_credit_treated_as_refundable_amount

income_tax_refundable_credits

Derived

source: 26 USC 6401(b)(1)-(2)

- name: income_tax_refundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        credits_allowable_under_subpart_c_excluding_section_33_for_overpayment
        + nonresident_withholding_credit_treated_as_refundable_credit

refundable_credit_excess_overpayment

Derived

source: 26 USC 6401(b)(1)

- name: refundable_credit_excess_overpayment
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            income_tax_refundable_credits
            - tax_imposed_by_subtitle_a_reduced_by_subparts_a_b_d_and_g_credits
        )

income_tax

Derived

source: 26 USC 6401(b)(1)

- name: income_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        tax_imposed_by_subtitle_a_reduced_by_subparts_a_b_d_and_g_credits
        - income_tax_refundable_credits

tax_payment_can_be_overpayment_despite_no_tax_liability

Derived

source: 26 USC 6401(c)

- name: tax_payment_can_be_overpayment_despite_no_tax_liability
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6401(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        amount_paid_as_tax > 0
        and no_tax_liability_in_respect_of_amount_paid

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In general

3 rules

Official source

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in view

Whole section

Encodings · 3

income_tax_refundable_credits26 USC § 6401 (b)(1) · derived

26 USC 6401(b)(1)-(2)

name: income_tax_refundable_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 6401(b)(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/6401
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/6401
versions:
  - effective_from: '2026-01-01'
    formula: |-
      credits_allowable_under_subpart_c_excluding_section_33_for_overpayment
      + nonresident_withholding_credit_treated_as_refundable_credit

open in graph ↗

refundable_credit_excess_overpayment26 USC § 6401 (b)(1) · derived

26 USC 6401(b)(1)

name: refundable_credit_excess_overpayment
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 6401(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/6401
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/6401
versions:
  - effective_from: '2026-01-01'
    formula: |-
      max(
          0,
          income_tax_refundable_credits
          - tax_imposed_by_subtitle_a_reduced_by_subparts_a_b_d_and_g_credits
      )

open in graph ↗

income_tax26 USC § 6401 (b)(1) · derived

26 USC 6401(b)(1)

name: income_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 6401(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/6401
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/6401
versions:
  - effective_from: '2026-01-01'
    formula: |-
      tax_imposed_by_subtitle_a_reduced_by_subparts_a_b_d_and_g_credits
      - income_tax_refundable_credits

open in graph ↗

▸rulespec code

Shown source

statutes/26/6401.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/6401; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

limitation_period_overpayment_part

Derived

source: 26 USC 6401(a)

- name: limitation_period_overpayment_part
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        if
        internal_revenue_tax_payment_assessed_or_collected_after_applicable_limitation_period_expired:
            amount_of_internal_revenue_tax_payment_assessed_or_collected_after_limitation_period
        else:
            0

nonresident_withholding_credit_treated_as_refundable_credit

Derived

source: 26 USC 6401(b)(2)

- name: nonresident_withholding_credit_treated_as_refundable_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: nonresident_withholding_credit_treated_as_refundable_amount

income_tax_refundable_credits

Derived

source: 26 USC 6401(b)(1)-(2)

- name: income_tax_refundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        credits_allowable_under_subpart_c_excluding_section_33_for_overpayment
        + nonresident_withholding_credit_treated_as_refundable_credit

refundable_credit_excess_overpayment

Derived

source: 26 USC 6401(b)(1)

- name: refundable_credit_excess_overpayment
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            income_tax_refundable_credits
            - tax_imposed_by_subtitle_a_reduced_by_subparts_a_b_d_and_g_credits
        )

income_tax

Derived

source: 26 USC 6401(b)(1)

- name: income_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        tax_imposed_by_subtitle_a_reduced_by_subparts_a_b_d_and_g_credits
        - income_tax_refundable_credits

tax_payment_can_be_overpayment_despite_no_tax_liability

Derived

source: 26 USC 6401(c)

- name: tax_payment_can_be_overpayment_despite_no_tax_liability
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6401(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        amount_paid_as_tax > 0
        and no_tax_liability_in_respect_of_amount_paid