RuleGauge · The Record · The federal income tax · Tax year 2025

Where the law leaves a choice, and the choice each reader was seen to take.

01 · Form 1040 (2025), lines 1 to 24

The return's computation, from income to total tax

What the brief every formalization received stipulates

    The points of the return's computation, and what settles each

    The register of the return's computation: each point found so far, its readings, the default, and what decides it

    Which reading each reader of the return's computation takes

    For every point of the return's computation the returns can measure: the reading each reader's output is consistent with

      Returns an engine cannot be given

      Returns left out of each engine's comparison, by the reason it cannot be given them

      Returns no registered reading explains

      For each reader of the return's computation, the returns no reading of the register explains, grouped by what they share

        02 · 26 U.S.C. § 32 · Form 1040 line 27

        The Earned Income Tax Credit

        The points of the credit, and what settles each

        The register of the credit: each point found so far, its readings, the default, and what decides it

        Which reading each reader of the credit takes

        For every point of the credit the cases can measure: the reading each reader's output is consistent with

          Cases an engine cannot be given

          Cases left out of each engine's comparison, by the reason its inputs cannot carry them

          Cases no registered reading explains

          For each reader of the credit, the cases no reading of the register explains, by the reason found

            03 · Method

            How a reading is read off a reader

            04 · Sources

            What this page is built from