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Restore tests

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This commit is contained in:
Denis Merigoux 2021-02-19 09:09:13 +01:00
parent e9b134ab79
commit fb63c8afc8
2 changed files with 4 additions and 63 deletions
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63
examples/us_tax_code/section_121_for_liane_class.catala_en
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@ -1,63 +0,0 @@
@@US Tax Code@@
@@Section 121@@+
@@Begin metadata@@
/*
declaration structure Period:
data begin content date
data end content date
declaration scope Section121:
context income_excluded_from_gross_income content money
context gain_from_sale_or_exchange_of_property content money
context date_of_sale_or_exchange content date
context aggregate_periods_from_last_five_years content duration
depends on collection Period
# These inputs are facts and circumstance
context property_ownage content collection Period
context property_usage_as_principal_residence
content collection Period
*/
@@End metadata@@
@(a) Exclusion@
Gross income shall not include gain from the sale or exchange of property if,
during the 5-year period ending on the date of the sale or exchange, such
property has been owned and used by the taxpayer as the taxpayer’s principal
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 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
# count the half after 5 years
definition aggregate_periods_from_last_five_years of periods equals
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 +@ 5 year) -@ date_of_sale_or_exchange))
)
label base_case
definition income_excluded_from_gross_income equals $0
# Regulation 1.121-1(c)(1): 2 years = 730 days
# Regulation 1.121-1(c)(1): the periods of ownage and usage
# don't have to overlap
exception base_case
definition income_excluded_from_gross_income under condition
aggregate_periods_from_last_five_years of property_ownage >=^ 730 day and
aggregate_periods_from_last_five_years of
property_usage_as_principal_residence <=^ 730 day
consequence equals
gain_from_sale_or_exchange_of_property
*/

4
examples/us_tax_code/tests/test_section_121.catala_en
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@ -70,6 +70,7 @@ scope Test1:
definition scope121a.property_ownage equals [data_.period_four_years_recent]
definition scope121a.property_usage_as_principal_residence equals
[data_.period_four_years_recent]
definition scope121a.other_section_121a_sale equals NoOtherSaleWhereSection121aApplied
assertion scope121a.requirements_met
declaration scope Test2:
@ -83,6 +84,7 @@ scope Test2:
definition scope121a.property_ownage equals [data_.period_four_years_recent]
definition scope121a.property_usage_as_principal_residence equals
[data_.period_one_year_recent]
definition scope121a.other_section_121a_sale equals NoOtherSaleWhereSection121aApplied
assertion not scope121a.requirements_met
declaration scope Test3:
@ -96,6 +98,7 @@ scope Test3:
definition scope121a.property_ownage equals [data_.period_four_years_recent]
definition scope121a.property_usage_as_principal_residence equals
[data_.period_two_years_middle]
definition scope121a.other_section_121a_sale equals NoOtherSaleWhereSection121aApplied
assertion not scope121a.requirements_met
declaration scope Test4:
@ -109,6 +112,7 @@ scope Test4:
definition scope121a.property_ownage equals [data_.period_four_years_recent]
definition scope121a.property_usage_as_principal_residence equals
[data_.period_two_years_middle; data_.period_one_year_recent]
definition scope121a.other_section_121a_sale equals NoOtherSaleWhereSection121aApplied
assertion scope121a.requirements_met
###################### Testing Section121TwoPersons ############################