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Erroneous payments

3 rules

Any tax paid under chapter 21 or 22 by a taxpayer with respect to any period with respect to which he is not liable to tax under such chapter shall be credited against the tax, if any, imposed by such other chapter upon the taxpayer, and the balance, if any, shall be refunded.

in view

Whole section

Encodings · 3

chapter_21_or_22_tax_paid_for_period_without_liability26 USC § 3503 · derived

26 USC 3503

name: chapter_21_or_22_tax_paid_for_period_without_liability
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 3503
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3503
          excerpt: >-
            Any tax paid under chapter 21 or 22 by a taxpayer with respect to
            any period with respect to which he is not liable to tax under such
            chapter
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3503
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if
      tax_paid_under_chapter_21_or_22_for_period_with_no_liability_under_that_chapter:
      max(0, tax_paid_under_chapter_21_or_22_for_period) else: 0

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credit_against_tax_imposed_by_other_chapter26 USC § 3503 · derived

26 USC 3503

name: credit_against_tax_imposed_by_other_chapter
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 3503
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3503
          excerpt: >-
            shall be credited against the tax, if any, imposed by such other
            chapter upon the taxpayer
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3503#chapter_21_or_22_tax_paid_for_period_without_liability
          output: chapter_21_or_22_tax_paid_for_period_without_liability
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
          chapter_21_or_22_tax_paid_for_period_without_liability,
          max(0, tax_imposed_by_other_chapter_on_taxpayer)
      )

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refund_balance_after_other_chapter_credit26 USC § 3503 · derived

26 USC 3503

name: refund_balance_after_other_chapter_credit
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 3503
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3503
          excerpt: and the balance, if any, shall be refunded
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3503#chapter_21_or_22_tax_paid_for_period_without_liability
          output: chapter_21_or_22_tax_paid_for_period_without_liability
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3503#credit_against_tax_imposed_by_other_chapter
          output: credit_against_tax_imposed_by_other_chapter
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      max(
          0,
          chapter_21_or_22_tax_paid_for_period_without_liability
          - credit_against_tax_imposed_by_other_chapter
      )

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▸rulespec code

Shown source

statutes/26/3503.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

chapter_21_or_22_tax_paid_for_period_without_liability

Derived

source: 26 USC 3503

- name: chapter_21_or_22_tax_paid_for_period_without_liability
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3503
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3503
            excerpt: >-
              Any tax paid under chapter 21 or 22 by a taxpayer with respect to any period with
              respect to which he is not liable to tax under such chapter
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3503
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if tax_paid_under_chapter_21_or_22_for_period_with_no_liability_under_that_chapter: max(0,
        tax_paid_under_chapter_21_or_22_for_period) else: 0

credit_against_tax_imposed_by_other_chapter

Derived

source: 26 USC 3503

- name: credit_against_tax_imposed_by_other_chapter
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3503
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3503
            excerpt: >-
              shall be credited against the tax, if any, imposed by such other chapter upon the
              taxpayer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3503#chapter_21_or_22_tax_paid_for_period_without_liability
            output: chapter_21_or_22_tax_paid_for_period_without_liability
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
            chapter_21_or_22_tax_paid_for_period_without_liability,
            max(0, tax_imposed_by_other_chapter_on_taxpayer)
        )

refund_balance_after_other_chapter_credit

Derived

source: 26 USC 3503

- name: refund_balance_after_other_chapter_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3503
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3503
            excerpt: and the balance, if any, shall be refunded
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3503#chapter_21_or_22_tax_paid_for_period_without_liability
            output: chapter_21_or_22_tax_paid_for_period_without_liability
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3503#credit_against_tax_imposed_by_other_chapter
            output: credit_against_tax_imposed_by_other_chapter
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            chapter_21_or_22_tax_paid_for_period_without_liability
            - credit_against_tax_imposed_by_other_chapter
        )

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us/statute/26/3503 — Erroneous payments · Axiom

Erroneous payments

3 rules

Official source

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in view

Whole section

Encodings · 3

chapter_21_or_22_tax_paid_for_period_without_liability26 USC § 3503 · derived

26 USC 3503

name: chapter_21_or_22_tax_paid_for_period_without_liability
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 3503
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3503
          excerpt: >-
            Any tax paid under chapter 21 or 22 by a taxpayer with respect to
            any period with respect to which he is not liable to tax under such
            chapter
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3503
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if
      tax_paid_under_chapter_21_or_22_for_period_with_no_liability_under_that_chapter:
      max(0, tax_paid_under_chapter_21_or_22_for_period) else: 0

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credit_against_tax_imposed_by_other_chapter26 USC § 3503 · derived

26 USC 3503

name: credit_against_tax_imposed_by_other_chapter
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 3503
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3503
          excerpt: >-
            shall be credited against the tax, if any, imposed by such other
            chapter upon the taxpayer
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3503#chapter_21_or_22_tax_paid_for_period_without_liability
          output: chapter_21_or_22_tax_paid_for_period_without_liability
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
          chapter_21_or_22_tax_paid_for_period_without_liability,
          max(0, tax_imposed_by_other_chapter_on_taxpayer)
      )

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refund_balance_after_other_chapter_credit26 USC § 3503 · derived

26 USC 3503

name: refund_balance_after_other_chapter_credit
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 3503
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3503
          excerpt: and the balance, if any, shall be refunded
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3503#chapter_21_or_22_tax_paid_for_period_without_liability
          output: chapter_21_or_22_tax_paid_for_period_without_liability
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3503#credit_against_tax_imposed_by_other_chapter
          output: credit_against_tax_imposed_by_other_chapter
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      max(
          0,
          chapter_21_or_22_tax_paid_for_period_without_liability
          - credit_against_tax_imposed_by_other_chapter
      )

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▸rulespec code

Shown source

statutes/26/3503.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

chapter_21_or_22_tax_paid_for_period_without_liability

Derived

source: 26 USC 3503

- name: chapter_21_or_22_tax_paid_for_period_without_liability
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3503
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3503
            excerpt: >-
              Any tax paid under chapter 21 or 22 by a taxpayer with respect to any period with
              respect to which he is not liable to tax under such chapter
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3503
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if tax_paid_under_chapter_21_or_22_for_period_with_no_liability_under_that_chapter: max(0,
        tax_paid_under_chapter_21_or_22_for_period) else: 0

credit_against_tax_imposed_by_other_chapter

Derived

source: 26 USC 3503

- name: credit_against_tax_imposed_by_other_chapter
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3503
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3503
            excerpt: >-
              shall be credited against the tax, if any, imposed by such other chapter upon the
              taxpayer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3503#chapter_21_or_22_tax_paid_for_period_without_liability
            output: chapter_21_or_22_tax_paid_for_period_without_liability
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
            chapter_21_or_22_tax_paid_for_period_without_liability,
            max(0, tax_imposed_by_other_chapter_on_taxpayer)
        )

refund_balance_after_other_chapter_credit

Derived

source: 26 USC 3503

- name: refund_balance_after_other_chapter_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3503
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3503
            excerpt: and the balance, if any, shall be refunded
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3503#chapter_21_or_22_tax_paid_for_period_without_liability
            output: chapter_21_or_22_tax_paid_for_period_without_liability
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3503#credit_against_tax_imposed_by_other_chapter
            output: credit_against_tax_imposed_by_other_chapter
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            chapter_21_or_22_tax_paid_for_period_without_liability
            - credit_against_tax_imposed_by_other_chapter
        )