Coordination with other limitations

1 rule

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This section shall be applied after the application of any other limitation on the allowance of any itemized deduction.

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section_68_applied_after_other_itemized_deduction_limitations26 USC § 68 (b) · derived

26 USC 68(b)

name: section_68_applied_after_other_itemized_deduction_limitations
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 26 USC 68(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us/statute/26/68
          excerpt: >-
            This section shall be applied after the application of any other
            limitation on the allowance of any itemized deduction.
versions:
  - effective_from: '1990-01-01'
    formula: 'true'

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statutes/26/68/b.yaml

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Rules

section_68_applied_after_other_itemized_deduction_limitations

Derived

source: 26 USC 68(b)

- name: section_68_applied_after_other_itemized_deduction_limitations
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 68(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us/statute/26/68
            excerpt: >-
              This section shall be applied after the application of any other limitation on the
              allowance of any itemized deduction.
  versions:
    - effective_from: '1990-01-01'
      formula: 'true'

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