us/statute/26/67/e/2

loading…

us/statute/26/67/e/2 · Axiom

Official source

the deductions allowable under sections 642(b), 651, and 661,

in view

Whole section

▸rulespec code

Shown source

statutes/26/67/e.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/67/e; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

estate_or_trust_adjusted_gross_income

Derived

source: 26 USC 67(e)

- name: estate_or_trust_adjusted_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 67(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/67
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/67
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        estate_or_trust_gross_income
        - deductions_allowable_in_arriving_at_estate_or_trust_adjusted_gross_income

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 642 (b)inferredUS Federal › Statutes › Title 26 › § 642 › (b)

loading…