us/statute/26/911/a/2

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Official source

the housing cost amount of such individual.

in view

Whole section

▸rulespec code

Shown source

statutes/26/911/a.yaml

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This encoding covers the parent provision us/statute/26/911/a; no dedicated encoding exists for this exact provision yet.

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Rules

foreign_earned_income_excluded_from_gross_income

Derived

source: 26 USC 911(a)(1)

- name: foreign_earned_income_excluded_from_gross_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if individual_is_qualified_individual and election_made_for_foreign_earned_income:
            max(0, foreign_earned_income_of_individual)
        else:
            0

housing_cost_amount_excluded_from_gross_income

Derived

source: 26 USC 911(a)(2)

- name: housing_cost_amount_excluded_from_gross_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if individual_is_qualified_individual and election_made_for_housing_cost_amount:
            max(0, housing_cost_amount_of_individual)
        else:
            0

section_911_amount_excluded_from_gross_income

Derived

source: 26 USC 911(a)

- name: section_911_amount_excluded_from_gross_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        foreign_earned_income_excluded_from_gross_income
        + housing_cost_amount_excluded_from_gross_income

section_911_amount_exempt_from_taxation

Derived

source: 26 USC 911(a)

- name: section_911_amount_exempt_from_taxation
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: section_911_amount_excluded_from_gross_income

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us/statute/26/911/a/2 · Axiom

Official source

the housing cost amount of such individual.

in view

Whole section

▸rulespec code

Shown source

statutes/26/911/a.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/911/a; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

foreign_earned_income_excluded_from_gross_income

Derived

source: 26 USC 911(a)(1)

- name: foreign_earned_income_excluded_from_gross_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if individual_is_qualified_individual and election_made_for_foreign_earned_income:
            max(0, foreign_earned_income_of_individual)
        else:
            0

housing_cost_amount_excluded_from_gross_income

Derived

source: 26 USC 911(a)(2)

- name: housing_cost_amount_excluded_from_gross_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if individual_is_qualified_individual and election_made_for_housing_cost_amount:
            max(0, housing_cost_amount_of_individual)
        else:
            0

section_911_amount_excluded_from_gross_income

Derived

source: 26 USC 911(a)

- name: section_911_amount_excluded_from_gross_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        foreign_earned_income_excluded_from_gross_income
        + housing_cost_amount_excluded_from_gross_income

section_911_amount_exempt_from_taxation

Derived

source: 26 USC 911(a)

- name: section_911_amount_exempt_from_taxation
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: section_911_amount_excluded_from_gross_income