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us/statute/26/6401/c — Rule where no tax liability · Axiom

Rule where no tax liability

1 rule

An amount paid as tax shall not be considered not to constitute an overpayment solely by reason of the fact that there was no tax liability in respect of which such amount was paid.

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Whole section

Encodings · 1

tax_payment_can_be_overpayment_despite_no_tax_liability26 USC § 6401 (c) · derived

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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▸rulespec code

Shown source

statutes/26/6401.yaml

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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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Rule where no tax liability

1 rule

Official source

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An amount paid as tax shall not be considered not to constitute an overpayment solely by reason of the fact that there was no tax liability in respect of which such amount was paid.

in view

Whole section

Encodings · 1

tax_payment_can_be_overpayment_despite_no_tax_liability26 USC § 6401 (c) · derived

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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▸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