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Overall limitation on number of days taken into account

3 rules

The aggregate number of days taken into account under paragraph (1) for any calendar quarter shall not exceed the excess (if any) of—

(A) 10, over

(B) the aggregate number of days so taken into account during preceding calendar quarters in such calendar year (other than the first quarter of calendar year 2021).

in view

Whole section

Encodings · 3

overall_calendar_year_days_limit26 USC § 3131 (b)(2) · parameter

26 USC 3131(b)(2)(A)

name: overall_calendar_year_days_limit
kind: parameter
dtype: Count
source: 26 USC 3131(b)(2)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: (A) 10
versions:
  - effective_from: '1990-01-01'
    formula: '10'

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remaining_days_limit_for_calendar_quarter26 USC § 3131 (b)(2) · derived

26 USC 3131(b)(2)

name: remaining_days_limit_for_calendar_quarter
kind: derived
entity: Person
dtype: Count
period: Year
source: 26 USC 3131(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            the excess (if any) of— (A) 10, over (B) the aggregate number of
            days so taken into account during preceding calendar quarters in
            such calendar year
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/b/2#overall_calendar_year_days_limit
          output: overall_calendar_year_days_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      max(0, overall_calendar_year_days_limit -
      aggregate_number_of_days_taken_into_account_during_preceding_calendar_quarters_in_calendar_year_other_than_first_quarter_of_calendar_year_2021)

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aggregate_days_taken_into_account_for_calendar_quarter26 USC § 3131 (b)(2) · derived

26 USC 3131(b)(2)

name: aggregate_days_taken_into_account_for_calendar_quarter
kind: derived
entity: Person
dtype: Count
period: Year
source: 26 USC 3131(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            The aggregate number of days taken into account under paragraph (1)
            for any calendar quarter shall not exceed the excess (if any)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/b/2#remaining_days_limit_for_calendar_quarter
          output: remaining_days_limit_for_calendar_quarter
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
        max(0, aggregate_number_of_days_taken_into_account_under_paragraph_1_for_calendar_quarter_before_overall_limitation),
        remaining_days_limit_for_calendar_quarter
      )

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▸rulespec code

Shown source

statutes/26/3131/b/2.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

overall_calendar_year_days_limit

Parameter

source: 26 USC 3131(b)(2)(A)

- name: overall_calendar_year_days_limit
  kind: parameter
  dtype: Count
  source: 26 USC 3131(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: (A) 10
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

remaining_days_limit_for_calendar_quarter

Derived

source: 26 USC 3131(b)(2)

- name: remaining_days_limit_for_calendar_quarter
  kind: derived
  entity: Person
  dtype: Count
  period: Year
  source: 26 USC 3131(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              the excess (if any) of— (A) 10, over (B) the aggregate number of days so taken into
              account during preceding calendar quarters in such calendar year
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/2#overall_calendar_year_days_limit
            output: overall_calendar_year_days_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, overall_calendar_year_days_limit -
        aggregate_number_of_days_taken_into_account_during_preceding_calendar_quarters_in_calendar_year_other_than_first_quarter_of_calendar_year_2021)

aggregate_days_taken_into_account_for_calendar_quarter

Derived

source: 26 USC 3131(b)(2)

- name: aggregate_days_taken_into_account_for_calendar_quarter
  kind: derived
  entity: Person
  dtype: Count
  period: Year
  source: 26 USC 3131(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              The aggregate number of days taken into account under paragraph (1) for any calendar
              quarter shall not exceed the excess (if any)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/2#remaining_days_limit_for_calendar_quarter
            output: remaining_days_limit_for_calendar_quarter
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          max(0, aggregate_number_of_days_taken_into_account_under_paragraph_1_for_calendar_quarter_before_overall_limitation),
          remaining_days_limit_for_calendar_quarter
        )

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us/statute/26/3131/b/2 — Overall limitation on number of days taken into account · Axiom

Overall limitation on number of days taken into account

3 rules

Official source

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The aggregate number of days taken into account under paragraph (1) for any calendar quarter shall not exceed the excess (if any) of—

(A) 10, over

(B) the aggregate number of days so taken into account during preceding calendar quarters in such calendar year (other than the first quarter of calendar year 2021).

in view

Whole section

Encodings · 3

overall_calendar_year_days_limit26 USC § 3131 (b)(2) · parameter

26 USC 3131(b)(2)(A)

name: overall_calendar_year_days_limit
kind: parameter
dtype: Count
source: 26 USC 3131(b)(2)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: (A) 10
versions:
  - effective_from: '1990-01-01'
    formula: '10'

open in graph ↗

remaining_days_limit_for_calendar_quarter26 USC § 3131 (b)(2) · derived

26 USC 3131(b)(2)

name: remaining_days_limit_for_calendar_quarter
kind: derived
entity: Person
dtype: Count
period: Year
source: 26 USC 3131(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            the excess (if any) of— (A) 10, over (B) the aggregate number of
            days so taken into account during preceding calendar quarters in
            such calendar year
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/b/2#overall_calendar_year_days_limit
          output: overall_calendar_year_days_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      max(0, overall_calendar_year_days_limit -
      aggregate_number_of_days_taken_into_account_during_preceding_calendar_quarters_in_calendar_year_other_than_first_quarter_of_calendar_year_2021)

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aggregate_days_taken_into_account_for_calendar_quarter26 USC § 3131 (b)(2) · derived

26 USC 3131(b)(2)

name: aggregate_days_taken_into_account_for_calendar_quarter
kind: derived
entity: Person
dtype: Count
period: Year
source: 26 USC 3131(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            The aggregate number of days taken into account under paragraph (1)
            for any calendar quarter shall not exceed the excess (if any)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/b/2#remaining_days_limit_for_calendar_quarter
          output: remaining_days_limit_for_calendar_quarter
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
        max(0, aggregate_number_of_days_taken_into_account_under_paragraph_1_for_calendar_quarter_before_overall_limitation),
        remaining_days_limit_for_calendar_quarter
      )

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▸rulespec code

Shown source

statutes/26/3131/b/2.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

overall_calendar_year_days_limit

Parameter

source: 26 USC 3131(b)(2)(A)

- name: overall_calendar_year_days_limit
  kind: parameter
  dtype: Count
  source: 26 USC 3131(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: (A) 10
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

remaining_days_limit_for_calendar_quarter

Derived

source: 26 USC 3131(b)(2)

- name: remaining_days_limit_for_calendar_quarter
  kind: derived
  entity: Person
  dtype: Count
  period: Year
  source: 26 USC 3131(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              the excess (if any) of— (A) 10, over (B) the aggregate number of days so taken into
              account during preceding calendar quarters in such calendar year
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/2#overall_calendar_year_days_limit
            output: overall_calendar_year_days_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, overall_calendar_year_days_limit -
        aggregate_number_of_days_taken_into_account_during_preceding_calendar_quarters_in_calendar_year_other_than_first_quarter_of_calendar_year_2021)

aggregate_days_taken_into_account_for_calendar_quarter

Derived

source: 26 USC 3131(b)(2)

- name: aggregate_days_taken_into_account_for_calendar_quarter
  kind: derived
  entity: Person
  dtype: Count
  period: Year
  source: 26 USC 3131(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              The aggregate number of days taken into account under paragraph (1) for any calendar
              quarter shall not exceed the excess (if any)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/2#remaining_days_limit_for_calendar_quarter
            output: remaining_days_limit_for_calendar_quarter
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          max(0, aggregate_number_of_days_taken_into_account_under_paragraph_1_for_calendar_quarter_before_overall_limitation),
          remaining_days_limit_for_calendar_quarter
        )