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us/statute/26/6401/a — Assessment and collection after limitation period. · Axiom

Assessment and collection after limitation period.

1 rule

The term “overpayment” includes that part of the amount of the payment of any internal revenue tax which is assessed or collected after the expiration of the period of limitation properly applicable thereto.

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Encodings · 1

limitation_period_overpayment_part26 USC § 6401 (a) · derived

26 USC 6401(a)

name: limitation_period_overpayment_part
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 6401(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/6401
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/6401
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/6401
versions:
  - effective_from: '2026-01-01'
    formula: >-
      if
      internal_revenue_tax_payment_assessed_or_collected_after_applicable_limitation_period_expired:
          amount_of_internal_revenue_tax_payment_assessed_or_collected_after_limitation_period
      else:
          0

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Shown source

statutes/26/6401.yaml

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Rules

limitation_period_overpayment_part

Derived

source: 26 USC 6401(a)

- name: limitation_period_overpayment_part
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        if
        internal_revenue_tax_payment_assessed_or_collected_after_applicable_limitation_period_expired:
            amount_of_internal_revenue_tax_payment_assessed_or_collected_after_limitation_period
        else:
            0

nonresident_withholding_credit_treated_as_refundable_credit

Derived

source: 26 USC 6401(b)(2)

- name: nonresident_withholding_credit_treated_as_refundable_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: nonresident_withholding_credit_treated_as_refundable_amount

income_tax_refundable_credits

Derived

source: 26 USC 6401(b)(1)-(2)

- name: income_tax_refundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        credits_allowable_under_subpart_c_excluding_section_33_for_overpayment
        + nonresident_withholding_credit_treated_as_refundable_credit

refundable_credit_excess_overpayment

Derived

source: 26 USC 6401(b)(1)

- name: refundable_credit_excess_overpayment
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            income_tax_refundable_credits
            - tax_imposed_by_subtitle_a_reduced_by_subparts_a_b_d_and_g_credits
        )

income_tax

Derived

source: 26 USC 6401(b)(1)

- name: income_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        tax_imposed_by_subtitle_a_reduced_by_subparts_a_b_d_and_g_credits
        - income_tax_refundable_credits

tax_payment_can_be_overpayment_despite_no_tax_liability

Derived

source: 26 USC 6401(c)

- name: tax_payment_can_be_overpayment_despite_no_tax_liability
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6401(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        amount_paid_as_tax > 0
        and no_tax_liability_in_respect_of_amount_paid

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Assessment and collection after limitation period.

1 rule

Official source

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Whole section

Encodings · 1

limitation_period_overpayment_part26 USC § 6401 (a) · derived

26 USC 6401(a)

name: limitation_period_overpayment_part
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 6401(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/6401
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/6401
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/6401
versions:
  - effective_from: '2026-01-01'
    formula: >-
      if
      internal_revenue_tax_payment_assessed_or_collected_after_applicable_limitation_period_expired:
          amount_of_internal_revenue_tax_payment_assessed_or_collected_after_limitation_period
      else:
          0

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▸rulespec code

Shown source

statutes/26/6401.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/6401; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

limitation_period_overpayment_part

Derived

source: 26 USC 6401(a)

- name: limitation_period_overpayment_part
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        if
        internal_revenue_tax_payment_assessed_or_collected_after_applicable_limitation_period_expired:
            amount_of_internal_revenue_tax_payment_assessed_or_collected_after_limitation_period
        else:
            0

nonresident_withholding_credit_treated_as_refundable_credit

Derived

source: 26 USC 6401(b)(2)

- name: nonresident_withholding_credit_treated_as_refundable_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: nonresident_withholding_credit_treated_as_refundable_amount

income_tax_refundable_credits

Derived

source: 26 USC 6401(b)(1)-(2)

- name: income_tax_refundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        credits_allowable_under_subpart_c_excluding_section_33_for_overpayment
        + nonresident_withholding_credit_treated_as_refundable_credit

refundable_credit_excess_overpayment

Derived

source: 26 USC 6401(b)(1)

- name: refundable_credit_excess_overpayment
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            income_tax_refundable_credits
            - tax_imposed_by_subtitle_a_reduced_by_subparts_a_b_d_and_g_credits
        )

income_tax

Derived

source: 26 USC 6401(b)(1)

- name: income_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6401(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        tax_imposed_by_subtitle_a_reduced_by_subparts_a_b_d_and_g_credits
        - income_tax_refundable_credits

tax_payment_can_be_overpayment_despite_no_tax_liability

Derived

source: 26 USC 6401(c)

- name: tax_payment_can_be_overpayment_despite_no_tax_liability
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6401(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/6401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6401
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        amount_paid_as_tax > 0
        and no_tax_liability_in_respect_of_amount_paid