Reformat code

This commit is contained in:
Denis Merigoux 2021-01-05 14:48:13 +01:00
parent 7213f2850b
commit f356712622

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@ -1,16 +1,17 @@
@@Section 121@@
@@Begin metadata@@
/*
declaration structure Period:
data begin content date
data end content date
declaration scope Section121:
context income_excluded_from_gross_income_uncapped content amount
context income_excluded_from_gross_income content amount
context gain_from_sale_or_exchange_of_property content amount
context income_excluded_from_gross_income_uncapped content money
context income_excluded_from_gross_income content money
context gain_from_sale_or_exchange_of_property content money
context joint_return condition
context gain_cap content amount
context gain_cap content money
context return_date content date
context date_of_sale_or_exchange content date
context property_ownage content collection Period
@ -21,6 +22,7 @@ declaration scope Section121:
context aggregate_periods_from_last_five_years content duration
depends on collection Period
*/
@@End metadata@@
@(a) Exclusion@
@ -35,22 +37,20 @@ residence for periods aggregating 2 years or more.
scope Section121:
# Here we aggregate over all the periods of the collection. For
# each period, three cases:
# - either the period began less that 5 years ago in which case
# we count if full
# - either the period ended more that 5 years ago in which case
# we don't count it
# - either the period began less that 5 years before the
# date_of_sale_or_exchange in which case we count if full
# - either the period ended more that 5 years before the
# date_of_sale_or_exchange in which case we don't count it
# - either the 5 years mark is inside the period and we only
# cound the half after 5 years
definition aggregate_periods_from_last_five_years of periods equals
sum for period in periods of
max of (
(
if date_of_sale_or_exchange - period.begin >= 5 year then
period.end - (period.end - 5 year)
else period.end - period.begin
),
0
)
sum duration for period in periods of (
if date_of_sale_or_exchange -@ period.begin <=^ 5 year then
period.end -@ period.begin
else (if date_of_sale_or_exchange -@ period.end >=^ 5 year then
0 day
else (period.end -@ date_of_sale_or_exchange))
)
definition income_excluded_from_gross_income_uncapped under condition
aggregate_periods_from_last_five_years of property_ownage >= 730 day and
@ -78,7 +78,7 @@ scope Section121:
# priority. We should extend the semantics to reflect that.
definition income_excluded_from_gross_income under condition
income_excluded_from_gross_income_uncapped >= gain_cap
equals to gain_cap
consequence equals gain_cap
*/
@(2) Special rules for joint returns@
@ -109,13 +109,13 @@ respect to such property by reason of paragraph (3).
/*
scope Section1 under condition
joint_return and year of date_of_sale_or_exchange = year of return_date:
joint_return and get_year of date_of_sale_or_exchange = get_year of return_date:
# This rule has priority over the over rule defining gain_cap
definition gain_cap under condition
# i)
# ii)
# iii)
definition gain_cap under condition true
# i) TODO
# ii) TODO
# iii) TODO
consequence equals $500,000
*/