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Denial of double benefits

5 rules

No deduction or exclusion from gross income under this subtitle or credit against the tax imposed by this chapter (including any credit or deduction for the amount of taxes paid or accrued to a foreign country or possession of the United States) shall be allowed to the extent such deduction, exclusion, or credit is properly allocable to or chargeable against amounts excluded from gross income under subsection (a).

in view

Whole section

Encodings · 5

deduction_allowed_after_double_benefit_denial26 USC § 911 (d)(6) · derived

26 USC 911(d)(6)

name: deduction_allowed_after_double_benefit_denial
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 911(d)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: |-
      max(
          0,
          deduction_under_subtitle_before_section_911_double_benefit_denial
          - deduction_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
      )

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exclusion_allowed_after_double_benefit_denial26 USC § 911 (d)(6) · derived

26 USC 911(d)(6)

name: exclusion_allowed_after_double_benefit_denial
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 911(d)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: |-
      max(
          0,
          exclusion_from_gross_income_under_subtitle_before_section_911_double_benefit_denial
          - exclusion_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
      )

open in graph ↗

credit_allowed_after_double_benefit_denial26 USC § 911 (d)(6) · derived

26 USC 911(d)(6)

name: credit_allowed_after_double_benefit_denial
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 911(d)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: |-
      max(
          0,
          credit_against_chapter_tax_before_section_911_double_benefit_denial
          - credit_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
      )

open in graph ↗

section_911_disallowed_deductions_and_exclusions26 USC § 911 (d)(6) · derived

26 USC 911(d)(6)

name: section_911_disallowed_deductions_and_exclusions
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 911(d)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: |-
      min(
          deduction_under_subtitle_before_section_911_double_benefit_denial,
          deduction_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
      )
      + min(
          exclusion_from_gross_income_under_subtitle_before_section_911_double_benefit_denial,
          exclusion_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
      )

open in graph ↗

section_911_disallowed_credits26 USC § 911 (d)(6) · derived

26 USC 911(d)(6)

name: section_911_disallowed_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 911(d)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: |-
      min(
          credit_against_chapter_tax_before_section_911_double_benefit_denial,
          credit_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
      )

open in graph ↗

▸rulespec code

Shown source

statutes/26/911/d/6.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

deduction_allowed_after_double_benefit_denial

Derived

source: 26 USC 911(d)(6)

- name: deduction_allowed_after_double_benefit_denial
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(d)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            deduction_under_subtitle_before_section_911_double_benefit_denial
            - deduction_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
        )

exclusion_allowed_after_double_benefit_denial

Derived

source: 26 USC 911(d)(6)

- name: exclusion_allowed_after_double_benefit_denial
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(d)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            exclusion_from_gross_income_under_subtitle_before_section_911_double_benefit_denial
            - exclusion_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
        )

credit_allowed_after_double_benefit_denial

Derived

source: 26 USC 911(d)(6)

- name: credit_allowed_after_double_benefit_denial
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(d)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            credit_against_chapter_tax_before_section_911_double_benefit_denial
            - credit_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
        )

section_911_disallowed_deductions_and_exclusions

Derived

source: 26 USC 911(d)(6)

- name: section_911_disallowed_deductions_and_exclusions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(d)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        min(
            deduction_under_subtitle_before_section_911_double_benefit_denial,
            deduction_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
        )
        + min(
            exclusion_from_gross_income_under_subtitle_before_section_911_double_benefit_denial,
            exclusion_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
        )

section_911_disallowed_credits

Derived

source: 26 USC 911(d)(6)

- name: section_911_disallowed_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(d)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        min(
            credit_against_chapter_tax_before_section_911_double_benefit_denial,
            credit_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
        )

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us/statute/26/911/d/6 — Denial of double benefits · Axiom

Denial of double benefits

5 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 5

deduction_allowed_after_double_benefit_denial26 USC § 911 (d)(6) · derived

26 USC 911(d)(6)

name: deduction_allowed_after_double_benefit_denial
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 911(d)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: |-
      max(
          0,
          deduction_under_subtitle_before_section_911_double_benefit_denial
          - deduction_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
      )

open in graph ↗

exclusion_allowed_after_double_benefit_denial26 USC § 911 (d)(6) · derived

26 USC 911(d)(6)

name: exclusion_allowed_after_double_benefit_denial
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 911(d)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: |-
      max(
          0,
          exclusion_from_gross_income_under_subtitle_before_section_911_double_benefit_denial
          - exclusion_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
      )

open in graph ↗

credit_allowed_after_double_benefit_denial26 USC § 911 (d)(6) · derived

26 USC 911(d)(6)

name: credit_allowed_after_double_benefit_denial
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 911(d)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: |-
      max(
          0,
          credit_against_chapter_tax_before_section_911_double_benefit_denial
          - credit_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
      )

open in graph ↗

section_911_disallowed_deductions_and_exclusions26 USC § 911 (d)(6) · derived

26 USC 911(d)(6)

name: section_911_disallowed_deductions_and_exclusions
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 911(d)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: |-
      min(
          deduction_under_subtitle_before_section_911_double_benefit_denial,
          deduction_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
      )
      + min(
          exclusion_from_gross_income_under_subtitle_before_section_911_double_benefit_denial,
          exclusion_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
      )

open in graph ↗

section_911_disallowed_credits26 USC § 911 (d)(6) · derived

26 USC 911(d)(6)

name: section_911_disallowed_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 911(d)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: |-
      min(
          credit_against_chapter_tax_before_section_911_double_benefit_denial,
          credit_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
      )

open in graph ↗

▸rulespec code

Shown source

statutes/26/911/d/6.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

deduction_allowed_after_double_benefit_denial

Derived

source: 26 USC 911(d)(6)

- name: deduction_allowed_after_double_benefit_denial
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(d)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            deduction_under_subtitle_before_section_911_double_benefit_denial
            - deduction_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
        )

exclusion_allowed_after_double_benefit_denial

Derived

source: 26 USC 911(d)(6)

- name: exclusion_allowed_after_double_benefit_denial
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(d)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            exclusion_from_gross_income_under_subtitle_before_section_911_double_benefit_denial
            - exclusion_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
        )

credit_allowed_after_double_benefit_denial

Derived

source: 26 USC 911(d)(6)

- name: credit_allowed_after_double_benefit_denial
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(d)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            credit_against_chapter_tax_before_section_911_double_benefit_denial
            - credit_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
        )

section_911_disallowed_deductions_and_exclusions

Derived

source: 26 USC 911(d)(6)

- name: section_911_disallowed_deductions_and_exclusions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(d)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        min(
            deduction_under_subtitle_before_section_911_double_benefit_denial,
            deduction_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
        )
        + min(
            exclusion_from_gross_income_under_subtitle_before_section_911_double_benefit_denial,
            exclusion_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
        )

section_911_disallowed_credits

Derived

source: 26 USC 911(d)(6)

- name: section_911_disallowed_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(d)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        min(
            credit_against_chapter_tax_before_section_911_double_benefit_denial,
            credit_properly_allocable_or_chargeable_to_amounts_excluded_under_subsection_a
        )