us/statute/26/6013/a/1

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Official source

no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien;

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Whole section

▸rulespec code

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statutes/26/6013/a.yaml

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Rules

executor_disaffirm_deadline_years

Parameter

source: 26 USC 6013(a)(3)

- name: executor_disaffirm_deadline_years
  kind: parameter
  dtype: Integer
  source: 26 USC 6013(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              within 1 year after the last day prescribed by law for filing the return of the
              surviving spouse
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

different_taxable_years_death_exception_available

Derived

source: 26 USC 6013(a)(2)

- name: different_taxable_years_death_exception_available
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6013(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              except that if such taxable years begin on the same day and end on different days
              because of the death of either or both, then the joint return may be made with respect
              to the taxable year of each
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              The above exception shall not apply if the surviving spouse remarries before the close
              of his taxable year
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              nor if the taxable year of either spouse is a fractional part of a year under section
              443(a)(1)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/443/a/1#annual_accounting_period_change_with_secretary_approval
            output: annual_accounting_period_change_with_secretary_approval
            hash: sha256:0a652578d31c44182e5a1706434b7a4acce3474d5e482d51f1bf3be0c6d1dd15
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        spouses_have_different_taxable_years
        and taxable_years_begin_on_same_day
        and taxable_years_end_on_different_days_because_of_death_of_either_or_both_spouses
        and not survivor_remarries_before_close_of_taxable_year
        and not annual_accounting_period_change_with_secretary_approval

decedent_joint_return_maker_authorized

Derived

source: 26 USC 6013(a)(3)

- name: decedent_joint_return_maker_authorized
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6013(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              in the case of death of one spouse or both spouses the joint return with respect to
              the decedent may be made only by his executor or administrator
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              except that in the case of the death of one spouse the joint return may be made by the
              surviving spouse with respect to both himself and the decedent if no return for the
              taxable year has been made by the decedent, no executor or administrator has been
              appointed, and no executor or administrator is appointed before the last day
              prescribed by law for filing the return of the surviving spouse
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        not death_of_one_spouse_or_both_spouses
        or decedent_return_made_by_executor_or_administrator
        or (
            death_of_one_spouse
            and combined_return_for_survivor_and_decedent_made_by_survivor
            and no_return_for_taxable_year_made_by_decedent
            and no_executor_or_administrator_has_been_appointed
            and no_executor_or_administrator_appointed_before_survivor_return_filing_deadline
        )

joint_return_may_be_made_before_decedent_return_maker_limitation

Derived

source: 26 USC 6013(a)(1)-(2)

- name: joint_return_may_be_made_before_decedent_return_maker_limitation
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6013(a)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              A husband and wife may make a single return jointly of income taxes under subtitle A,
              even though one of the spouses has neither gross income nor deductions
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              no joint return shall be made if either the husband or wife at any time during the
              taxable year is a nonresident alien
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              no joint return shall be made if the husband and wife have different taxable years;
              except that if such taxable years begin on the same day and end on different days
              because of the death of either or both, then the joint return may be made with respect
              to the taxable year of each
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        taxpayers_are_husband_and_wife
        and single_return_jointly_of_income_taxes_under_subtitle_a_is_made
        and not either_spouse_is_nonresident_alien_at_any_time_during_taxable_year
        and (
            not spouses_have_different_taxable_years
            or different_taxable_years_death_exception_available
        )

joint_return_may_be_made

Derived

source: 26 USC 6013(a)

- name: joint_return_may_be_made
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6013(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: A husband and wife may make a single return jointly of income taxes under subtitle A
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: except as provided below
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/6013/a#joint_return_may_be_made_before_decedent_return_maker_limitation
            output: joint_return_may_be_made_before_decedent_return_maker_limitation
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/6013/a#decedent_joint_return_maker_authorized
            output: decedent_joint_return_maker_authorized
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        joint_return_may_be_made_before_decedent_return_maker_limitation
        and decedent_joint_return_maker_authorized

executor_or_administrator_may_disaffirm_surviving_spouse_joint_return

Derived

source: 26 USC 6013(a)(3)

- name: executor_or_administrator_may_disaffirm_surviving_spouse_joint_return
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6013(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              If an executor or administrator of the decedent is appointed after the making of the
              joint return by the surviving spouse, the executor or administrator may disaffirm such
              joint return by making, within 1 year after the last day prescribed by law for filing
              the return of the surviving spouse, a separate return for the taxable year of the
              decedent with respect to which the joint return was made
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/6013/a#executor_disaffirm_deadline_years
            output: executor_disaffirm_deadline_years
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        executor_or_administrator_of_decedent_appointed_after_survivor_made_combined_return
        and separate_return_for_decedent_taxable_year_made_by_executor_or_administrator
        and years_after_survivor_return_filing_deadline <= executor_disaffirm_deadline_years

surviving_spouse_return_constitutes_separate_return_after_disaffirmance

Derived

source: 26 USC 6013(a)(3)

- name: surviving_spouse_return_constitutes_separate_return_after_disaffirmance
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6013(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: in which case the return made by the survivor shall constitute his separate return
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/6013/a#executor_or_administrator_may_disaffirm_surviving_spouse_joint_return
            output: executor_or_administrator_may_disaffirm_surviving_spouse_joint_return
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: executor_or_administrator_may_disaffirm_surviving_spouse_joint_return

loading…

us/statute/26/6013/a/1 · Axiom

Official source

no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien;

in view

Whole section

▸rulespec code

Shown source

statutes/26/6013/a.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/6013/a; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

executor_disaffirm_deadline_years

Parameter

source: 26 USC 6013(a)(3)

- name: executor_disaffirm_deadline_years
  kind: parameter
  dtype: Integer
  source: 26 USC 6013(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              within 1 year after the last day prescribed by law for filing the return of the
              surviving spouse
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

different_taxable_years_death_exception_available

Derived

source: 26 USC 6013(a)(2)

- name: different_taxable_years_death_exception_available
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6013(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              except that if such taxable years begin on the same day and end on different days
              because of the death of either or both, then the joint return may be made with respect
              to the taxable year of each
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              The above exception shall not apply if the surviving spouse remarries before the close
              of his taxable year
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              nor if the taxable year of either spouse is a fractional part of a year under section
              443(a)(1)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/443/a/1#annual_accounting_period_change_with_secretary_approval
            output: annual_accounting_period_change_with_secretary_approval
            hash: sha256:0a652578d31c44182e5a1706434b7a4acce3474d5e482d51f1bf3be0c6d1dd15
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        spouses_have_different_taxable_years
        and taxable_years_begin_on_same_day
        and taxable_years_end_on_different_days_because_of_death_of_either_or_both_spouses
        and not survivor_remarries_before_close_of_taxable_year
        and not annual_accounting_period_change_with_secretary_approval

decedent_joint_return_maker_authorized

Derived

source: 26 USC 6013(a)(3)

- name: decedent_joint_return_maker_authorized
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6013(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              in the case of death of one spouse or both spouses the joint return with respect to
              the decedent may be made only by his executor or administrator
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              except that in the case of the death of one spouse the joint return may be made by the
              surviving spouse with respect to both himself and the decedent if no return for the
              taxable year has been made by the decedent, no executor or administrator has been
              appointed, and no executor or administrator is appointed before the last day
              prescribed by law for filing the return of the surviving spouse
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        not death_of_one_spouse_or_both_spouses
        or decedent_return_made_by_executor_or_administrator
        or (
            death_of_one_spouse
            and combined_return_for_survivor_and_decedent_made_by_survivor
            and no_return_for_taxable_year_made_by_decedent
            and no_executor_or_administrator_has_been_appointed
            and no_executor_or_administrator_appointed_before_survivor_return_filing_deadline
        )

joint_return_may_be_made_before_decedent_return_maker_limitation

Derived

source: 26 USC 6013(a)(1)-(2)

- name: joint_return_may_be_made_before_decedent_return_maker_limitation
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6013(a)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              A husband and wife may make a single return jointly of income taxes under subtitle A,
              even though one of the spouses has neither gross income nor deductions
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              no joint return shall be made if either the husband or wife at any time during the
              taxable year is a nonresident alien
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              no joint return shall be made if the husband and wife have different taxable years;
              except that if such taxable years begin on the same day and end on different days
              because of the death of either or both, then the joint return may be made with respect
              to the taxable year of each
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        taxpayers_are_husband_and_wife
        and single_return_jointly_of_income_taxes_under_subtitle_a_is_made
        and not either_spouse_is_nonresident_alien_at_any_time_during_taxable_year
        and (
            not spouses_have_different_taxable_years
            or different_taxable_years_death_exception_available
        )

joint_return_may_be_made

Derived

source: 26 USC 6013(a)

- name: joint_return_may_be_made
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6013(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: A husband and wife may make a single return jointly of income taxes under subtitle A
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: except as provided below
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/6013/a#joint_return_may_be_made_before_decedent_return_maker_limitation
            output: joint_return_may_be_made_before_decedent_return_maker_limitation
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/6013/a#decedent_joint_return_maker_authorized
            output: decedent_joint_return_maker_authorized
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        joint_return_may_be_made_before_decedent_return_maker_limitation
        and decedent_joint_return_maker_authorized

executor_or_administrator_may_disaffirm_surviving_spouse_joint_return

Derived

source: 26 USC 6013(a)(3)

- name: executor_or_administrator_may_disaffirm_surviving_spouse_joint_return
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6013(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: >-
              If an executor or administrator of the decedent is appointed after the making of the
              joint return by the surviving spouse, the executor or administrator may disaffirm such
              joint return by making, within 1 year after the last day prescribed by law for filing
              the return of the surviving spouse, a separate return for the taxable year of the
              decedent with respect to which the joint return was made
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/6013/a#executor_disaffirm_deadline_years
            output: executor_disaffirm_deadline_years
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        executor_or_administrator_of_decedent_appointed_after_survivor_made_combined_return
        and separate_return_for_decedent_taxable_year_made_by_executor_or_administrator
        and years_after_survivor_return_filing_deadline <= executor_disaffirm_deadline_years

surviving_spouse_return_constitutes_separate_return_after_disaffirmance

Derived

source: 26 USC 6013(a)(3)

- name: surviving_spouse_return_constitutes_separate_return_after_disaffirmance
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6013(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6013
            excerpt: in which case the return made by the survivor shall constitute his separate return
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/6013/a#executor_or_administrator_may_disaffirm_surviving_spouse_joint_return
            output: executor_or_administrator_may_disaffirm_surviving_spouse_joint_return
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: executor_or_administrator_may_disaffirm_surviving_spouse_joint_return