sara_annotated.csv

index,original_case_id,statute,fact_pattern,original_task_answer,ambiguity_exists,level_of_ambiguity,reason_for_ambiguity,additional_notes
0,s1_a_1_i_neg,"    (i) 15% of taxable income if the taxable income is not over $36,900;",Alice is married under section 7703 for the year 2017. Alice files a joint return with her spouse for 2017. Alice's and her spouse's taxable income for the year 2017 is $42876.,Alice and her spouse have to pay $7208 in taxes for the year 2017 under section 1(a)(i). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
1,s1_a_1_i_pos,"    (i) 15% of taxable income if the taxable income is not over $36,900;",Alice is married under section 7703 for the year 2017. Alice files a joint return with her spouse for 2017. Alice's and her spouse's taxable income for the year 2017 is $17330.,Alice and her spouse have to pay $2600 in taxes for the year 2017 under section 1(a)(i). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
2,s1_a_1_ii_neg,"    (ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;",Alice is married under section 7703 for the year 2017. Alice files a joint return with her spouse for 2017. Alice's and her spouse's taxable income for the year 2017 is $103272.,Alice and her spouse have to pay $24543 in taxes for the year 2017 under section 1(a)(ii). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
3,s1_a_1_ii_pos,"    (ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;",Alice is married under section 7703 for the year 2017. Alice files a joint return with her spouse for 2017. Alice's and her spouse's taxable income for the year 2017 is $42876.,Alice and her spouse have to pay $7208 in taxes for the year 2017 under section 1(a)(ii). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
4,s1_a_1_iii_neg,"    (iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;",Alice is married under section 7703 for the year 2017. Alice files a joint return with her spouse for 2017. Alice's and her spouse's taxable income for the year 2017 is $164612.,Alice and her spouse have to pay $44789 in taxes for the year 2017 under section 1(a)(iii). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
5,s1_a_1_iii_pos,"    (iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;",Alice is married under section 7703 for the year 2017. Alice files a joint return with her spouse for 2017. Alice's and her spouse's taxable income for the year 2017 is $103272.,Alice and her spouse have to pay $24543 in taxes for the year 2017 under section 1(a)(iii). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
6,s1_a_1_iv_neg,"    (iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;",Alice is married under section 7703 for the year 2017. Alice files a joint return with her spouse for 2017. Alice's and her spouse's taxable income for the year 2017 is $684642.,Alice and her spouse have to pay $247647 in taxes for the year 2017 under section 1(a)(iv). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
7,s1_a_1_iv_pos,"    (iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;",Alice is married under section 7703 for the year 2017. Alice files a joint return with her spouse for 2017. Alice's and her spouse's taxable income for the year 2017 is $164612.,Alice and her spouse have to pay $44789 in taxes for the year 2017 under section 1(a)(iv). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
8,s1_a_1_pos,(a) Married individuals filing joint returns and surviving spouses <br>  <br> There is hereby imposed on the taxable income of- <br> a tax determined in accordance with the following:,Alice is married under section 7703 for the year 2017. Alice files a joint return with her spouse for 2017. Alice's and her husband's taxable income for the year 2017 is $17330.,Alice and her husband have to pay $2600 in taxes for the year 2017 under section 1(a). -> Entailment,FALSE,0,Alice is a married individual filing a joint return.,
9,s1_a_1_v_neg,"    (v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.",Alice is married under section 7703 for the year 2017. Alice files a joint return with her spouse for 2017. Alice's and her spouse's taxable income for the year 2017 is $17330.,Alice and her spouse have to pay $2600 in taxes for the year 2017 under section 1(a)(v). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
10,s1_a_1_v_pos,"    (v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.",Alice is married under section 7703 for the year 2017. Alice files a joint return with her spouse for 2017. Alice's and her spouse's taxable income for the year 2017 is $684642.,Alice and her spouse have to pay $247647 in taxes for the year 2017 under section 1(a)(v). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
11,s1_a_2_i_neg,"    (i) 15% of taxable income if the taxable income is not over $36,900;",Alice is a surviving spouse for the year 2017. Alice's taxable income for the year 2017 is $70117.,Alice has to pay $14836 in taxes for the year 2017 under section 1(a)(i). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
12,s1_a_2_i_pos,"    (i) 15% of taxable income if the taxable income is not over $36,900;",Alice is a surviving spouse for the year 2017. Alice's taxable income for the year 2017 is $25561.,Alice has to pay $3834 in taxes for the year 2017 under section 1(a)(i). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
13,s1_a_2_ii_neg,"    (ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;",Alice is a surviving spouse for the year 2017. Alice's taxable income for the year 2017 is $95129.,Alice has to pay $22018 in taxes for the year 2017 under section 1(a)(ii). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
14,s1_a_2_ii_pos,"    (ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;",Alice is a surviving spouse for the year 2017. Alice's taxable income for the year 2017 is $70117.,Alice has to pay $14836 in taxes for the year 2017 under section 1(a)(ii). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
15,s1_a_2_iii_neg,"    (iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;",Alice is a surviving spouse for the year 2017. Alice's taxable income for the year 2017 is $236422.,Alice has to pay $70640 in taxes for the year 2017 under section 1(a)(iii). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
16,s1_a_2_iii_pos,"    (iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;",Alice is a surviving spouse for the year 2017. Alice's taxable income for the year 2017 is $95129.,Alice has to pay $22018 in taxes for the year 2017 under section 1(a)(iii). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
17,s1_a_2_iv_neg,"    (iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;",Alice is a surviving spouse for the year 2017. Alice's taxable income for the year 2017 is $615572.,Alice has to pay $220295 in taxes for the year 2017 under section 1(a)(iv). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
18,s1_a_2_iv_pos,"    (iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;",Alice is a surviving spouse for the year 2017. Alice's taxable income for the year 2017 is $236422.,Alice has to pay $70640 in taxes for the year 2017 under section 1(a)(iv). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
19,s1_a_2_neg,(a) Married individuals filing joint returns and surviving spouses <br>  <br> There is hereby imposed on the taxable income of- <br> a tax determined in accordance with the following:,"Alice's taxable income for the year 2017 is $210204. Alice is not married, is not a surviving spouse, and is not a head of household in 2017.",Alice has to pay $65445 in taxes for the year 2017 under section 1(a). -> Contradiction,FALSE,0,"Alice is not married, is not a surviving spouse, and is not a head of household. ",
20,s1_a_2_pos,(a) Married individuals filing joint returns and surviving spouses <br>  <br> There is hereby imposed on the taxable income of- <br> a tax determined in accordance with the following:,Alice is a surviving spouse for the year 2017. Alice's taxable income for the year 2017 is $70117.,Alice has to pay $14836 in taxes for the year 2017 under section 1(a). -> Entailment,FALSE,0,Alice is a surviving spouse.,
21,s1_a_2_v_neg,"    (v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.",Alice is a surviving spouse for the year 2017. Alice's taxable income for the year 2017 is $25561.,Alice has to pay $3834 in taxes for the year 2017 under section 1(a)(v). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
22,s1_a_2_v_pos,"    (v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.",Alice is a surviving spouse for the year 2017. Alice's taxable income for the year 2017 is $615572.,Alice has to pay $220295 in taxes for the year 2017 under section 1(a)(v). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
23,s1_b_i_neg,"    (i) 15% of taxable income if the taxable income is not over $29,600;",Alice is a head of household for the year 2017. Alice's taxable income for the year 2017 is $1172980.,Alice has to pay $442985 in taxes for the year 2017 under section 1(b)(i). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
24,s1_b_i_pos,"    (i) 15% of taxable income if the taxable income is not over $29,600;",Alice is a head of household for the year 2017. Alice's taxable income for the year 2017 is $9560.,Alice has to pay $1434 in taxes for the year 2017 under section 1(b)(i). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
25,s1_b_ii_neg,"    (ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;",Alice is a head of household for the year 2017. Alice's taxable income for the year 2017 is $9560.,Alice has to pay $1434 in taxes for the year 2017 under section 1(b)(ii). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
26,s1_b_ii_pos,"    (ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;",Alice is a head of household for the year 2017. Alice's taxable income for the year 2017 is $54775.,Alice has to pay $11489 in taxes for the year 2017 under section 1(b)(ii). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
27,s1_b_iii_neg,"    (iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;",Alice is a head of household for the year 2017. Alice's taxable income for the year 2017 is $54775.,Alice has to pay $11489 in taxes for the year 2017 under section 1(b)(iii). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
28,s1_b_iii_pos,"    (iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;",Alice is a head of household for the year 2017. Alice's taxable income for the year 2017 is $97407.,Alice has to pay $24056 in taxes for the year 2017 under section 1(b)(iii). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
29,s1_b_iv_neg,"    (iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;",Alice is a head of household for the year 2017. Alice's taxable income for the year 2017 is $97407.,Alice has to pay $24056 in taxes for the year 2017 under section 1(b)(iv). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
30,s1_b_iv_pos,"    (iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;",Alice is a head of household for the year 2017. Alice's taxable income for the year 2017 is $194512.,Alice has to pay $57509 in taxes for the year 2017 under section 1(b)(iv). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
31,s1_b_pos,(b) Heads of households <br>  <br> There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:,Alice is a head of household for the year 2017. Alice's taxable income for the year 2017 is $97407.,Alice has to pay $24056 in taxes for the year 2017 under section 1(b). -> Entailment,FALSE,0,Alice is a head of a household.,
32,s1_b_v_neg,"    (v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.",Alice is a head of household for the year 2017. Alice's taxable income for the year 2017 is $194512.,Alice has to pay $57509 in taxes for the year 2017 under section 1(b)(v). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
33,s1_b_v_pos,"    (v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.",Alice is a head of household for the year 2017. Alice's taxable income for the year 2017 is $1172980.,Alice has to pay $442985 in taxes for the year 2017 under section 1(b)(v). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
34,s1_c_i_neg,"    (i) 15% of taxable income if the taxable income is not over $22,100;","Alice's taxable income for the year 2017 is $718791. In 2017, Alice is not married, is not a surviving spouse, and is not a head of household.",Alice has to pay $265413 in taxes for the year 2017 under section 1(c)(i). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
35,s1_c_i_pos,"    (i) 15% of taxable income if the taxable income is not over $22,100;","Alice's taxable income for the year 2017 is $7748. In 2017, Alice is not married, is not a surviving spouse, and is not a head of household.",Alice has to pay $1162 in taxes for the year 2017 under section 1(c)(i). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
36,s1_c_ii_neg,"    (ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;","Alice's taxable income for the year 2017 is $7748. Alice is not married, is not a surviving spouse, and is not a head of household in 2017.",Alice has to pay $1162 in taxes for the year 2017 under section 1(c)(ii). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
37,s1_c_ii_pos,"    (ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;","Alice's taxable income for the year 2017 is $22895. Alice is not married, is not a surviving spouse, and is not a head of household in 2017.",Alice has to pay $3538 in taxes for the year 2017 under section 1(c)(ii). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
38,s1_c_iii_neg,"    (iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;","Alice's taxable income for the year 2017 is $22895. Alice is not married, is not a surviving spouse, and is not a head of household in 2017.",Alice has to pay $3538 in taxes for the year 2017 under section 1(c)(iii). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
39,s1_c_iii_pos,"    (iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;","Alice's taxable income for the year 2017 is $102268. Alice is not married, is not a surviving spouse, and is not a head of household in 2017.",Alice has to pay $27225 in taxes for the year 2017 under section 1(c)(iii). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
40,s1_c_iv_neg,"    (iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;","Alice's taxable income for the year 2017 is $102268. In 2017, Alice is not married, is not a surviving spouse, and is not a head of household.",Alice has to pay $27225 in taxes for the year 2017 under section 1(c)(iv). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
41,s1_c_iv_pos,"    (iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;","Alice's taxable income for the year 2017 is $210204. In 2017, Alice is not married, is not a surviving spouse, and is not a head of household.",Alice has to pay $65445 in taxes for the year 2017 under section 1(c)(iv). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
42,s1_c_neg,(c) Unmarried individuals (other than surviving spouses and heads of households) <br>  <br> There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:,Alice is married under section 7703 for the year 2017. Alice files a joint return with her spouse for 2017. Alice's and her spouse's taxable income for the year 2017 is $17330.,Alice and her spouse have to pay $2600 in taxes for the year 2017 under section 1(c). -> Contradiction,FALSE,0,Alice is married. ,
43,s1_c_pos,(c) Unmarried individuals (other than surviving spouses and heads of households) <br>  <br> There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:,"Alice's taxable income for the year 2017 is $210204. Alice is not married, is not a surviving spouse, and is not a head of household in 2017.",Alice has to pay $65445 in taxes for the year 2017 under section 1(c). -> Entailment,FALSE,0,"Alice is not a surviving spouse, a head of a household, or married.",
44,s1_c_v_neg,"    (v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.","Alice's taxable income for the year 2017 is $210204. Alice is not married, is not a surviving spouse, and is not a head of household in 2017.",Alice has to pay $65445 in taxes for the year 2017 under section 1(c)(v). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
45,s1_c_v_pos,"    (v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.","Alice's taxable income for the year 2017 is $718791. Alice is not married, is not a surviving spouse, and is not a head of household in 2017.",Alice has to pay $265413 in taxes for the year 2017 under section 1(c)(v). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
46,s1_d_i_neg,"    (i) 15% of taxable income if the taxable income is not over $18,450;",Alice is married under section 7703 for the year 2017. Alice's taxable income for the year 2017 is $67285. Alice files taxes separately in 2017.,Alice has to pay $17123 in taxes for the year 2017 under section 1(d)(i). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
47,s1_d_i_pos,"    (i) 15% of taxable income if the taxable income is not over $18,450;",Alice is married under section 7703 for the year 2017. Alice's taxable income for the year 2017 is $6662. Alice files taxes separately in 2017.,Alice has to pay $999 in taxes for the year 2017 under section 1(d)(i). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
48,s1_d_ii_neg,"    (ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;",Alice is married under section 7703 for the year 2017. Alice's taxable income for the year 2017 is $113580. Alice files a separate return.,Alice has to pay $33653 in taxes for the year 2017 under section 1(d)(ii). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
49,s1_d_ii_pos,"    (ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;",Alice is married under section 7703 for the year 2017. Alice's taxable income for the year 2017 is $28864. Alice files a separate return.,Alice has to pay $5683 in taxes for the year 2017 under section 1(d)(ii). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
50,s1_d_iii_neg,"    (iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;",Alice is married under section 7703 for the year 2017. Alice's taxable income for the year 2017 is $6662. Alice files a separate return.,Alice has to pay $999 in taxes for the year 2017 under section 1(d)(iii). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
51,s1_d_iii_pos,"    (iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;",Alice is married under section 7703 for the year 2017. Alice's taxable income for the year 2017 is $67285. Alice files a separate return.,Alice has to pay $17123 in taxes for the year 2017 under section 1(d)(iii). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
52,s1_d_iv_neg,"    (iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;",Alice is married under section 7703 for the year 2017. Alice's taxable income for the year 2017 is $28864. Alice files a separate return.,Alice has to pay $5683 in taxes for the year 2017 under section 1(d)(iv). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
53,s1_d_iv_pos,"    (iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;",Alice is married under section 7703 for the year 2017. Alice's taxable income for the year 2017 is $113580. Alice files a separate return.,Alice has to pay $33653 in taxes for the year 2017 under section 1(d)(iv). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
54,s1_d_pos,"(d) Married individuals filing separate returns <br>  <br> There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:",Alice is married under section 7703 for the year 2017. Alice's taxable income for the year 2017 is $554313. Alice files a separate return.,Alice has to pay $207772 in taxes for the year 2017 under section 1(d). -> Entailment,FALSE,0,Alice is married under the required section and files a separate return.,
55,s1_d_v_neg,"    (v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000",Alice is married under section 7703 for the year 2017. Alice's taxable income for the year 2017 is $554313. Alice files a separate return.,Alice has to pay $20772 in taxes for the year 2017 under section 1(d)(v). -> Contradiction,FALSE,0,Alice's taxable income is not within the range. ,
56,s1_d_v_pos,"    (v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000",Alice is married under section 7703 for the year 2017. Alice's taxable income for the year 2017 is $554313. Alice files a separate return.,Alice has to pay $207772 in taxes for the year 2017 under section 1(d)(v). -> Entailment,FALSE,0,Alice's taxable income is within the range.,
57,s151_a_pos,"(a) Allowance of deductions <br>  <br> In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.",Alice's income in 2015 is $100000. She gets one exemption of $2000 for the year 2015 under section 151(c). Alice is not married.,Alice's total exemption for 2015 under section 151(a) is equal to $4000. -> Entailment,FALSE,0,Alice is an individual.,
58,s151_b_neg,"(b) Taxpayer and spouse <br>  <br> An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.",Alice and Bob have been married since 2 Feb 2015. Bob has no income for 2015. Alice and Bob file their taxes jointly for 2015. The current year is 2015.,Alice can receive an exemption for Bob under section 151(b) for the year 2015. -> Contradiction,FALSE,0,Alice and Bob file jointly. ,added year from original task question to fact pattern
59,s151_b_pos,"(b) Taxpayer and spouse <br>  <br> An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.",Alice and Bob have been married since 2 Feb 2015. Alice and Bob file separately. Bob has no income for 2015. Bob is not a dependent. The current year is 2015.,Alice can receive an exemption for Bob under section 151(b) for the year 2015. -> Entailment,FALSE,0,There is no joint return. Bob has no income this year and is not a dependent.,added year from original task question to fact pattern; edited by me due to ambiguity in fact pattern
60,s151_c_neg,(c) Additional exemption for dependents <br>  <br> An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.,Alice and Bob have been married since 2 Feb 2015. Charlie counts as Alice's dependent under section 152(c)(1) for 2015. The current year is 2015.,Alice can claim an exemption with Bob as the dependent for 2015 under section 151(c). -> Contradiction,FALSE,0,Charlie is Alice's dependent.,added year from original task question to fact pattern
61,s151_c_pos,(c) Additional exemption for dependents <br>  <br> An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.,Alice and Charlie have been married since 2 Feb 2015. Bob counts as Alice's dependent under section 152(c)(1) for 2015. The current year is 2015.,Alice can claim an exemption with Bob the dependent for 2015 under section 151(c). -> Entailment,FALSE,0,Bob is Alice's dependent.,added year from original task question to fact pattern
62,s151_d_2_neg,"    (2) Exemption amount disallowed in case of certain dependents <br>  <br>    In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.",Alice is entitled to an exemption under section 151(d) for Bob for the year 2015.,"Under section 151(d)(2), Bob's exemption amount for the year 2015 is equal to $2000. -> Contradiction",FALSE,0,"Bob is an individual with respect to whom a deduction is allowable to another taxpayer, Alice.",
63,s151_d_3_A_pos,"        (A) In general <br>  <br>        In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.","Alice's income in 2015 was $260932. For 2015, Alice received one exemption of $2000 under section 151(c). Alice's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). Alice's applicable percentage under section 151(d)(3)(B) is equal to 10%.","Under section 151(d)(3)(A), Alice's exemption amount is reduced to $1800. -> Entailment",FALSE,0,Alice's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). ,edited by me due to ambiguity in fact pattern
64,s151_d_3_B_neg,"        (B) Applicable percentage <br>  <br>        For purposes of subparagraph (A), the term ""applicable percentage"" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting ""$1,250"" for ""$2,500"". In no event shall the applicable percentage exceed 100 percent.",Alice's income in 2015 is $395276. The applicable amount according to section 68(b) is $250000.,"Under section 151(d)(3)(B), the applicable percentage for Alice for 2015 is equal to 118. -> Contradiction",FALSE,0,The fact pattern mentions Alice's gross income and the applicable amount under the required section.,
65,s151_d_3_B_pos,"        (B) Applicable percentage <br>  <br>        For purposes of subparagraph (A), the term ""applicable percentage"" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting ""$1,250"" for ""$2,500"". In no event shall the applicable percentage exceed 100 percent.",Alice's income in 2015 is $276932. Alice is not married. The applicable amount according to section 68(b) is $250000.,"Under section 151(d)(3)(B), the applicable percentage for Alice for 2015 is equal to 22. -> Entailment",FALSE,0,The fact pattern mentions Alice's gross income and the applicable amount under the required section.,
66,s151_d_5_neg,"    (5) Special rules for taxable years 2018 through 2025 <br>  <br>    In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term ""exemption amount"" means zero.",Alice is entitled to an exemption under section 151(b) for the year 2018.,The exemption amount of Alice's exemption is equal to $2000 under section 151(d)(5). -> Contradiction,FALSE,0,The year is 2018.,
67,s151_d_5_pos,"    (5) Special rules for taxable years 2018 through 2025 <br>  <br>    In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term ""exemption amount"" means zero.",Alice is entitled to an exemption under section 151(b) for the year 2018.,The exemption amount of Alice's exemption is equal to $0 under section 151(d)(5). -> Entailment,FALSE,0,The year is 2018.,
68,s152_b_1_neg,"    (1) Dependents ineligible <br>  <br>    If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.","Alice has a son, Bob, who satisfies section 152(c)(1) for the year 2015. Bob has a son, Charlie, who satisfies section 152(c)(1) for the year 2015.",Section 152(b)(1) applies to Alice for the year 2015. -> Contradiction,FALSE,0,"Based on section numbers, Bob is the dependent of a taxpayer for the taxable year. ",
69,s152_b_1_pos,"    (1) Dependents ineligible <br>  <br>    If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.","Alice has a son, Bob, who satisfies section 152(c)(1) for the year 2015. Bob has a son, Charlie, who satisfies section 152(c)(1) for the year 2015.",Section 152(b)(1) applies to Bob for the year 2015. -> Entailment,FALSE,0,"Based on section numbers, Bob is the dependent of a taxpayer for the taxable year. ",
70,s152_b_2_neg,    (2) Married dependents <br>  <br>    An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.,"Alice and Bob got married on Jan 1st, 2015. Alice and Bob file separately in 2015. The current year is 2015.",Section 152(b)(2) applies to Alice for the year 2015. -> Contradiction,FALSE,0,Alice and Bob filed separately this year. ,added year from original task question to fact pattern
71,s152_b_2_pos,    (2) Married dependents <br>  <br>    An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.,"Alice and Bob got married on Jan 1st, 2015. They file a joint return for the year 2015. The current year is 2015.",Section 152(b)(2) applies to Alice for the year 2015. -> Entailment,FALSE,0,Alice and Bob filed a joint return this year.,added year from original task question to fact pattern
72,s152_c_1_B_neg,"        (B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,","Alice has a son, Bob. From September 1st, 2015 to November 3rd, 2019, Alice and Bob lived in the same home. The current year is 2015.",Section 152(c)(1)(B) applies to Bob with Alice as the taxpayer for the year 2015. -> Contradiction,FALSE,0,Alice and Bob did not have the same principal abode for more than one-half of the year.,added year from original task question to fact pattern
73,,"        (B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,","Alice has a son, Bob. From September 1st, 2015 to May 3rd, 2016, Alice and Bob lived in the same home. On May 3rd, 2016, Alice bought a new property, which she and Bob are still in the process of moving into. The current year is 2015.",,FALSE,0,"Regardless of future plans, Alice and Bob did not have the same principal abode for more than one-half of the current year.",written by me
74,,"        (B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,","Alice has a son, Bob. From September 1st, 2015 to May 3rd, 2016, Alice and Bob lived in the same home. On May 3rd, 2016, Alice got engaged to Charlie, and started splitting her time between the home with Bob and Charlie's home. The current year is 2015.",,FALSE,0,"Regardless of future plans, Alice and Bob did not have the same principal abode for more than one-half of the current year.",written by me
75,s152_c_1_B_pos,"        (B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,","Alice has a son, Bob. From September 1st, 2015 to November 3rd, 2019, Alice and Bob lived in the same home. The current year is 2016.",Section 152(c)(1)(B) applies to Bob with Alice as the taxpayer for the year 2016. -> Entailment,FALSE,0,Alice and Bob have the same principal place of abode.,added year from original task question to fact pattern
76,,"        (B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,","Alice has a son, Bob. From September 1st, 2015 to May 3rd, 2016, Alice and Bob lived in the same home. On May 3rd, 2016, Alice bought a new property, which she and Bob are still in the process of moving into. The current year is 2016.",,TRUE,1,"Technically, Alice and Bob do not have a principal abode during the move-in period of over half the year. But since she and Bob have been moving together, it's reasonable to view them as having the same abode (or lack thereof) the entire year.",written by me
77,,"        (B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,","Alice has a son, Bob. From September 1st, 2015 to May 3rd, 2016, Alice and Bob lived in the same home. On May 3rd, 2016, Alice got engaged to Charlie, and started splitting her time between the home with Bob and Charlie's home. The current year is 2016.",,TRUE,2,"Since Alice, the taxpayer, splits her time between the houses, it depends on whether the home with Bob can still be counted as her principal place of abode. ",written by me
78,s152_c_1_E_neg,        (E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.,"Alice has a son, Bob. From September 1st, 2015 to November 3rd, 2019, Alice and Bob lived in the same home. Bob married Charlie on October 23rd, 2018. Bob and Charlie filed a joint return for the year 2019. The current year is 2019.",Section 152(c)(1)(E) applies to Bob for the year 2019. -> Contradiction,FALSE,0,Bob has filed a joint return with his spouse in the current year. ,added year from original task question to fact pattern
79,s152_c_1_E_pos,        (E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.,"Alice has a son, Bob. From September 1st, 2015 to November 3rd, 2019, Alice and Bob lived in the same home. Bob married Charlie on October 23rd, 2018. Bob and Charlie file separate returns. The current year is 2019.",Section 152(c)(1)(E) applies to Bob for the year 2019. -> Entailment,FALSE,0,Bob and Charlie are spouses but file separate returns.,added year from original task question to fact pattern
80,s152_c_2_A_neg,"        (A) a child of the taxpayer or a descendant of such a child, or","Alice has a brother, Bob, who was born January 31st, 2014.",Bob bears a relationship to Alice under section 152(c)(2)(A). -> Contradiction,FALSE,0,The fact pattern does not mention any children.,
81,,"        (A) a child of the taxpayer or a descendant of such a child, or","Alice has a biological brother, Bob, who was born January 31st, 2014, and subsequently given up for adoption.",,FALSE,0,The fact pattern does not mention any children.,written by me
82,,"        (A) a child of the taxpayer or a descendant of such a child, or","Alice has an adoptive brother, Bob, who was born January 31st, 2014.",,FALSE,0,The fact pattern does not mention any children.,written by me
83,,"        (A) a child of the taxpayer or a descendant of such a child, or","Alice has a foster brother, Bob, who was born January 31st, 2014.",,FALSE,0,The fact pattern does not mention any children.,written by me
84,s152_c_2_A_pos,"        (A) a child of the taxpayer or a descendant of such a child, or","Alice has a son, Bob, who was born January 31st, 2014.",Bob bears a relationship to Alice under section 152(c)(2)(A). -> Entailment,FALSE,0,Bob is Alice's child.,
85,,"        (A) a child of the taxpayer or a descendant of such a child, or","Alice has a son, Bob, who was born January 31st, 2014. Alice puts Bob up for adoption.",,TRUE,1,"Bob is Alice's definitional biological child, but he does not play the role of child, as Alice gives him up for adoption.",written by me
86,,"        (A) a child of the taxpayer or a descendant of such a child, or","Alice adopted a son, Bob, who was born January 31st, 2014.",,TRUE,1,"Bob is not Alice's definitional biological child, but he plays the role of child as Alice's adoptive child.",written by me
87,,"        (A) a child of the taxpayer or a descendant of such a child, or","Alice is the foster parent of Bob, who was born January 31st, 2014.",,TRUE,2,"It's unclear whether fostering counts as claiming an individual as a qualifying child, as fostering is a temporary placement.",written by me
88,s152_c_2_B_neg,"        (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.","Alice has a son, Bob, who was born January 31st, 2014.",Bob bears a relationship to Alice under section 152(c)(2)(B). -> Contradiction,FALSE,0,The fact pattern does not mention any brothers or sisters. ,
89,,"        (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.","Alice has a son, Bob, who was born January 31st, 2014. Alice puts Bob up for adoption.",,FALSE,0,The fact pattern does not mention any brothers or sisters. ,written by me
90,,"        (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.","Alice has adopted a son, Bob, who was born January 31st, 2014.",,FALSE,0,The fact pattern does not mention any brothers or sisters. ,written by me
91,,"        (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.","Alice has fostered a son, Bob, who was born January 31st, 2014.",,FALSE,0,The fact pattern does not mention any brothers or sisters. ,written by me
92,s152_c_2_B_pos,"        (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.","Alice has a brother, Bob, who was born January 31st, 2014.",Bob bears a relationship to Alice under section 152(c)(2)(B). -> Entailment,FALSE,0,Bob is Alice's brother.,
93,,"        (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.","Alice has a biological brother, Bob, who was born January 31st, 2014, and subsequently given up for adoption.",,TRUE,1,"Bob is Alice's definitional biological brother, but he does not play the role of brother, as Bob was given up for adoption.",written by me
94,,"        (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.","Alice has an adoptive brother, Bob, who was born January 31st, 2014.",,TRUE,1,"Bob is not Alice's definitional biological brother, but he plays the role of brother as Alice's adoptive brother.",written by me
95,,"        (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.","Alice has a foster brother, Bob, who was born January 31st, 2014.",,TRUE,2,"It's unclear whether fostering counts as a sibling relationship, as fostering is a temporary placement.",written by me
96,s152_c_3_neg,"    (3) Age requirements <br>  <br>    For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.","Alice was born January 10th, 1992. Bob was born January 31st, 1984. Alice adopted Bob on March 4th, 2018. The current year is 2019.",Bob satisfies section 152(c)(3) with Alice claiming Bob as a qualifying child for the year 2019. -> Contradiction,FALSE,0,Both Alice and Bob are older than 25 years old. ,added year from original task question to fact pattern
97,,"    (3) Age requirements <br>  <br>    For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.","Alice was born January 10th, 1992. Bob was born January 31st, 1984. Alice became Bob's foster parent on March 4th, 2018. The current year is 2019.",,FALSE,0,"Regardless of whether fostering counts as claiming an individual as a qualifying child, both Alice and Bob are older than 25 years old. ",written by me
98,s152_c_3_pos,"    (3) Age requirements <br>  <br>    For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.","Alice was born January 10th, 1992. Bob was born January 31st, 2014. Alice adopted Bob on March 4th, 2018. The current year is 2019.",Bob satisfies section 152(c)(3) with Alice claiming Bob as a qualifying child for the year 2019. -> Entailment,FALSE,0,"Bob is younger than Alice and <25 years old at the end of the current year. By adopting him, Alice claims him.",added year from original task question to fact pattern
99,,"    (3) Age requirements <br>  <br>    For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.","Alice was born January 10th, 1992. Bob was born January 31st, 2014. Alice became Bob's foster parent on March 4th, 2018. The current year is 2019.",,TRUE,2,"It's unclear whether fostering counts as claiming an individual as a qualifying child, as fostering is a temporary placement.",written by me
100,s152_d_1_B_neg,"        (B) who has no income for the calendar year in which such taxable year begins, and","In 2015, Alice's income was $2312. The exemption amount for Alice under section 151(d) for the year 2015 was $2000. The current year is 2015.",Section 152(d)(1)(B) applies to Alice for the year 2015. -> Contradiction,FALSE,0,Alice has income for the year.,added year from original task question to fact pattern
101,s152_d_1_B_pos,"        (B) who has no income for the calendar year in which such taxable year begins, and","In 2015, Alice did not have any income. The exemption amount for Alice under section 151(d) for the year 2015 was $2000. The current year is 2015.",Section 152(d)(1)(B) applies to Alice for the year 2015. -> Entailment,FALSE,0,Alice has no income for the year.,added year from original task question to fact pattern
102,s152_d_2_A_neg,        (A) A child or a descendant of a child.,"Bob is Alice's brother since April 15th, 2014.",Alice bears a relationship to Bob under section 152(d)(2)(A). -> Contradiction,FALSE,0,The fact pattern does not mention any children.,
103,,        (A) A child or a descendant of a child.,"Bob is Alice's biological brother, born April 15th, 2014, and subsequently given up for adoption.",,FALSE,0,The fact pattern does not mention any children.,written by me
104,,        (A) A child or a descendant of a child.,"Bob is Alice's adoptive brother since April 15th, 2014.",,FALSE,0,The fact pattern does not mention any children.,written by me
105,,        (A) A child or a descendant of a child.,"Bob is Alice's foster brother since April 15th, 2014.",,FALSE,0,The fact pattern does not mention any children.,written by me
106,s152_d_2_A_pos,        (A) A child or a descendant of a child.,"Bob is Alice's father since April 15th, 2014.",Alice bears a relationship to Bob under section 152(d)(2)(A). -> Entailment,FALSE,0,Alice is Bob's child.,
107,,        (A) A child or a descendant of a child.,"Bob is Alice's father since April 15th, 2014. Bob puts Alice up for adoption.",,TRUE,1,"Bob is Alice's definitional biological father, but he does not play the role of father, as Bob gives Alice up for adoption.",written by me
108,,        (A) A child or a descendant of a child.,"Bob is Alice's adoptive father since April 15th, 2014.",,TRUE,1,"Bob is not Alice's definitional biological father, but he plays the role of father as Alice's adoptive father.",written by me
109,,        (A) A child or a descendant of a child.,"Bob is Alice's foster parent since April 15th, 2014.",,TRUE,2,"It's unclear whether fostering counts as claiming an individual as a qualifying child, as fostering is a temporary placement.",written by me
110,s152_d_2_B_neg,"        (B) A brother, sister, stepbrother, or stepsister.","Bob is Alice's son since April 15th, 2014.",Alice bears a relationship to Bob under section 152(d)(2)(B) for the year 2015. -> Contradiction,FALSE,0,The fact pattern does not mention any brothers or sisters. ,
111,,"        (B) A brother, sister, stepbrother, or stepsister.","Bob is Alice's son, born April 15th, 2014, and subsequently given up for adoption.",,FALSE,0,The fact pattern does not mention any brothers or sisters. ,written by me
112,,"        (B) A brother, sister, stepbrother, or stepsister.","Bob is Alice's adoptive son since April 15th, 2014.",,FALSE,0,The fact pattern does not mention any brothers or sisters. ,written by me
113,,"        (B) A brother, sister, stepbrother, or stepsister.","Bob is Alice's foster son since April 15th, 2014.",,FALSE,0,The fact pattern does not mention any brothers or sisters. ,written by me
114,s152_d_2_B_pos,"        (B) A brother, sister, stepbrother, or stepsister.","Bob is Alice's brother since April 15th, 2014.",Alice bears a relationship to Bob under section 152(d)(2)(B) for the year 2015. -> Entailment,FALSE,0,Bob is Alice's brother.,
115,,"        (B) A brother, sister, stepbrother, or stepsister.","Bob is Alice's biological brother, born April 15th, 2014, and subsequently given up for adoption.",,TRUE,1,"Bob is Alice's definitional biological brother, but he does not play the role of brother, as he was given up for adoption.",written by me
116,,"        (B) A brother, sister, stepbrother, or stepsister.","Bob is Alice's adoptive brother since April 15th, 2014.",,TRUE,1,"Bob is not Alice's definitional biological brother, but he plays the role of brother as Alice's adoptive brother.",written by me
117,,"        (B) A brother, sister, stepbrother, or stepsister.","Bob is Alice's foster brother since April 15th, 2014.",,TRUE,2,"It's unclear whether foster siblings are included in the intent of the statute, as fostering is a temporary placement.",written by me
118,s152_d_2_C_pos,"        (C) The father or mother, or an ancestor of either.","Bob is Alice's son since April 15th, 2014.",Alice bears a relationship to Bob under section 152(d)(2)(C). -> Entailment,FALSE,0,Alice is Bob's mother.,
119,,"        (C) The father or mother, or an ancestor of either.","Bob is Alice's biological son, born April 15th, 2014, and subsequently given up for adoption.",,TRUE,1,"Bob is Alice's definitional biological son, but he does not play the role of son, as he was given up for adoption.",written by me
120,,"        (C) The father or mother, or an ancestor of either.","Bob is Alice's adoptive son since April 15th, 2014.  ",,TRUE,1,"Bob is not Alice's definitional biological child, but he plays the role of child as Alice's adoptive child.",written by me
121,,"        (C) The father or mother, or an ancestor of either.","Bob is Alice's foster son since April 15th, 2014.  ",,TRUE,2,"It's unclear whether foster parenting is included in the intent of the statute, as fostering is a temporary placement.",written by me
122,s152_d_2_D_neg,        (D) A stepfather or stepmother.,"Charlie is Alice's father since April 15th, 2014. Bob is Charlie's brother since October 12th, 1992.",Alice bears a relationship to Bob under section 152(d)(2)(D) for the year 2018. -> Contradiction,FALSE,0,The fact pattern does not mention any marriage relations. ,
123,s152_d_2_D_pos,        (D) A stepfather or stepmother.,"Charlie is Bob's father since April 15th, 1995. Dorothy is Bob's mother. Alice married Charlie on August 8th, 2018.",Alice bears a relationship to Bob under section 152(d)(2)(D) for the year 2019. -> Entailment,FALSE,0,Alice is Bob's stepmother.,
124,s152_d_2_E_pos,        (E) A son or daughter of a brother or sister of the taxpayer.,"Charlie is Alice's father since April 15th, 2014. Bob is Charlie's brother since October 12th, 1992.",Alice bears a relationship to Bob under section 152(d)(2)(E). -> Entailment,FALSE,0,Alice is Bob's niece.,
125,s152_d_2_F_neg,        (F) A brother or sister of the father or mother of the taxpayer.,"Charlie is Bob's father since April 15th, 2014. Alice married Charlie on October 12th, 1992.",Alice bears a relationship to Bob under section 152(d)(2)(F). -> Contradiction,FALSE,0,The fact pattern does not mention any brothers or sisters. ,
126,s152_d_2_F_pos,        (F) A brother or sister of the father or mother of the taxpayer.,"Charlie is Bob's father since April 15th, 2014. Alice is Charlie's sister since October 12th, 1992.",Alice bears a relationship to Bob under section 152(d)(2)(F). -> Entailment,FALSE,0,Alice is Bob's aunt.,
127,s152_d_2_G_neg,"        (G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.","Alice and Bob started living together on April 15th, 2014. Alice and Bob are not related, nor do they have relatives married to one another.",Alice bears a relationship to Bob under section 152(d)(2)(G) for the year 2018. -> Contradiction,FALSE,0,Alice and Bob do not share in-laws.,
128,s152_d_2_G_pos,"        (G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.","Charlie is Bob's father since April 15th, 2014. Alice married Bob on October 12th, 1992.",Alice bears a relationship to Charlie under section 152(d)(2)(G) for the year 2018. -> Entailment,FALSE,0,Alice is Charlie's mother-in-law.,
129,s152_d_2_H_neg,"        (H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.","Bob is Alice's father since April 15th, 1994. In 2015, Alice and Bob live in separate houses. The current year is 2018.",Alice bears a relationship to Bob under section 152(d)(2)(H) for the year 2015. -> Contradiction,FALSE,0,Alice and Bob live in separate houses.,added year from original task question to fact pattern
130,s152_d_2_H_pos,"        (H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.","Alice and Bob started living together on April 15th, 2014. Alice and Bob are not married. The current year is 2018.",Alice bears a relationship to Bob under section 152(d)(2)(H) for the year 2018. -> Entailment,FALSE,0,"Alice and Bob are not spouses. During this year, they have had the same principal place of abode and been members of the same household.",added year from original task question to fact pattern
131,,"        (H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.","Alice started splitting her time between her own house and Bob's house on April 15th, 2014. Alice and Bob are not married. The current year is 2018.",,TRUE,2,"Because Alice splits her time between the houses, it's unclear which is the principal place of abode.",written by me
132,s2_a_1_A_neg,"        (A) whose spouse died during either of the two years immediately preceding the taxable year, and","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. The current year is 2014.",Section 2(a)(1)(A) applies to Bob in 2014. -> Contradiction,FALSE,0,"Alice died in the current year, not one of the two preceding years.",added year from original task question to fact pattern
133,s2_a_1_A_pos,"        (A) whose spouse died during either of the two years immediately preceding the taxable year, and","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. The current year is 2015.",Section 2(a)(1)(A) applies to Bob in 2015. -> Entailment,FALSE,0,Alice died in the year preceding the current taxable year.,added year from original task question to fact pattern
134,s2_a_1_B_pos,"        (B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.","Alice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. Alice died on July 9th, 2014. From 2004 to 2017, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. From 2014 to 2017, Bob was entitled to a deduction for Charlie under section 151. Bob's income in 2016 was $553252. The current year is 2016.",Section 2(a)(1)(B) applies to Bob in 2016. -> Entailment,FALSE,0,"During the taxable year, Bob maintained the principal place of abode of his son Charlie, who Bob was also entitled to a deduction for the taxable year.",added year from original task question to fact pattern
135,,"        (B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.","Alice and Bob got married on Feb 3rd, 1992. Alice and Bob adopt a child, Charlie, born October 9th, 2000. Alice died on July 9th, 2014. From 2004 to 2017, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. From 2014 to 2017, Bob was entitled to a deduction for Charlie under section 151. Bob's income in 2016 was $553252. The current year is 2016.",,TRUE,1,"Charlie is not Bob's definitional biological child, but he plays the role of child as Bob's adoptive child.",written by me
136,,"        (B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. From 2004 to 2017, Bob fostered a child, Charlie, born October 9th, 2000, and Bob furnished the costs of maintaining the home where he and Charlie lived during that time. From 2014 to 2017, Bob was entitled to a deduction for Charlie under section 151. Bob's income in 2016 was $553252. The current year is 2016.",,TRUE,2,"It's unclear whether fostering counts as claiming an individual as a qualifying child, as fostering is a temporary placement.",written by me
137,s2_a_2_A_neg,"        (A) if the taxpayer has remarried at any time before the close of the taxable year, or","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. Bob married Charlie on September 14th, 2015. The current year is 2014.",Section 2(a)(2)(A) applies to Bob in 2014. -> Contradiction,FALSE,0,"By the end of the current year, Bob has yet to remarry.",added year from original task question to fact pattern
138,,"        (A) if the taxpayer has remarried at any time before the close of the taxable year, or","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. Bob and Charlie began the process of marriage on December 31st, 2015. The current year is 2014.",,FALSE,0,"Regardless of future plans, by the end of the current year, Bob has yet to remarry.",written by me
139,,"        (A) if the taxpayer has remarried at any time before the close of the taxable year, or","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. Bob and Charlie entered a domestic partnership on September 14th, 2015. The current year is 2014.",,FALSE,0,"Regardless of future plans, by the end of the current year, Bob has yet to remarry.",written by me
140,s2_a_2_A_pos,"        (A) if the taxpayer has remarried at any time before the close of the taxable year, or","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. Bob married Charlie on September 14th, 2015. The current year is 2015.",Section 2(a)(2)(A) applies to Bob in 2015. -> Entailment,FALSE,0,Bob remarried before the end of year.,added year from original task question to fact pattern
141,,"        (A) if the taxpayer has remarried at any time before the close of the taxable year, or","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. Bob and Charlie began the process of marriage on December 31st, 2015. The current year is 2015.",,TRUE,1,"Because Bob and Charlie are in the process of getting married, it could be argued that the statute should be applied considering their intent. However, they objectively do not meet the definition of married yet.",written by me
142,,"        (A) if the taxpayer has remarried at any time before the close of the taxable year, or","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. Bob and Charlie entered a domestic partnership on September 14th, 2015. The current year is 2015.",,TRUE,2,It depends on the statute's intention as to whether the difference between a marriage and a domestic partnership is significant.,written by me
143,s2_a_2_B_neg,"        (B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. Alice was a nonresident alien since March 4th, 1990. The current year is 2014.",Section 2(a)(2)(B) applies to Bob in 2014. -> Contradiction,FALSE,0,"It is the taxable year during which Bob's spouse died. Alice was a nonresident alien this year, so a joint return could not have been made.",added year from original task question to fact pattern
144,s2_b_1_A_i_I_neg,"                (I) is married at the close of the taxpayer's taxable year, and","Alice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. Charlie married Dan on Feb 14th, 2018. The current year is 2017.",Section 2(b)(1)(A)(i)(I) applies to Charlie in 2017. -> Contradiction,FALSE,0,"This year, neither Alice and Bob nor Charlie and Dan are married.",added year from original task question to fact pattern
145,s2_b_1_A_i_I_pos,"                (I) is married at the close of the taxpayer's taxable year, and","Alice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. Charlie married Dan on Feb 14th, 2017. The current year is 2017.",Section 2(b)(1)(A)(i)(I) applies to Charlie in 2017. -> Entailment,FALSE,0,Charlie and Dan remain married by the end of the year.,added year from original task question to fact pattern
146,s2_b_1_A_ii_pos,"            (ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or","Alice and Bob got married on Feb 3rd, 1992. Bob has a brother, Charlie, born October 9th, 2000. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. From 2015 to 2019, Bob was entitled to a deduction for Charlie under section 151(c). In 2017, Bob earned $5254312. The current year is 2017.",Section 2(b)(1)(A)(ii) applies to Charlie as the dependent in 2017. -> Entailment,FALSE,0,"During the taxable year, Bob was entitled to a deduction for Charlie under the required section.",added year from original task question to fact pattern
147,s2_b_1_A_pos,"        (A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-","Alice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. Charlie was a qualifying child of Bob under section 152(c) from 2004 to 2019. The current year is 2018.",Section 2(b)(1)(A) applies to Bob in 2018. -> Entailment,FALSE,0,"During the taxable year, Bob maintained the home that was his principal place of abode.",added year from original task question to fact pattern
148,,"        (A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-","Alice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. Charlie was a qualifying child of Bob under section 152(c) from 2004 to 2019. On January 1, 2018, Bob bought a new property, which he is furnishing the costs of maintaining alongside the old home. Over the year, Bob and Charlie split their time between the old home and the new one. The current year is 2018.",,TRUE,1,"Since Bob and Charlie split their time between the houses, it's unclear which is the principal place of abode. There is an interpretation that neither are. However, Bob does maintain both, so it seems broadly agreeable that the statute applies.",written by me
149,,"        (A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-","Alice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. Charlie was a qualifying child of Bob under section 152(c) from 2004 to 2019. On May 1, 2018, Bob bought a new property, which he and Charlie are still in the process of moving into. While Bob stopped furnishing the costs of maintaining the old home, he has yet to begin furnishing the costs of maintaining the new home. The current year is 2018.",,TRUE,2,"Bob has been maintaining a principal place of abode for nearly half the taxable year, but it is not the current principal place of abode. It is unclear how Bob and Charlie's extended moving in process should be factored into the statute.",written by me
150,s2_b_1_B_neg,"        (B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.","Alice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. Bob is entitled to a deduction for Charlie under section 151(c) for the years 2015 to 2019. The current year is 2018.",Section 2(b)(1)(B) applies to Bob in 2018. -> Contradiction,FALSE,0,"Bob maintains a household and is entitled to a deduction for his son Charlie, not a father or mother. ",added year from original task question to fact pattern
151,,"        (B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.","Alice and Bob got married on Feb 3rd, 1992. Alice and Bob adopt a child, Charlie, born October 9th, 2000. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. Bob is entitled to a deduction for Charlie under section 151(c) for the years 2015 to 2019. The current year is 2018.",,FALSE,0,"Bob maintains a household and is entitled to a deduction for his adoptive son Charlie, not a father or mother. ",written by me
152,,"        (B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and his foster son Charlie lived during that time. Bob is entitled to a deduction for Charlie under section 151(c) for the years 2015 to 2019. The current year is 2018.",,FALSE,0,"Bob maintains a household and is entitled to a deduction for his foster son Charlie, not a father or mother. ",written by me
153,s2_b_1_B_pos,"        (B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and his father Charlie lived during that time. Bob is entitled to a deduction for Charlie under section 151(c) for the years 2015 to 2019. The current year is 2018.",Section 2(b)(1)(B) applies to Bob in 2018. -> Entailment,FALSE,0,Bob furnishes costs of maintaining a household where he lives with his father. ,added year from original task question to fact pattern
154,,"        (B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and his adoptive father Charlie lived during that time. Bob is entitled to a deduction for Charlie under section 151(c) for the years 2015 to 2019. The current year is 2018.",,TRUE,1,"Charlie is not Bob's definitional biological father, but he plays the role of father as Bob's adoptive father.",written by me
155,,"        (B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and his foster parent Charlie lived during that time. Bob is entitled to a deduction for Charlie under section 151(c) for the years 2015 to 2019. The current year is 2018.",,TRUE,2,"It's unclear whether foster parenting is included in the intent of the statute, as fostering is a temporary placement.",written by me
156,s2_b_1_neg,"    (1) In general <br>  <br>    An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either- <br>     For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and his son Charlie lived during that time. Bob is entitled to a deduction for Charlie under section 151(c) for the years 2015 to 2019. The current year is 2016.",Section 2(b)(1) applies to Bob in 2016. -> Contradiction,FALSE,0,Bob is a surviving spouse. ,added year from original task question to fact pattern
157,s2_b_1_pos,"    (1) In general <br>  <br>    An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either- <br>     For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.","Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and his father Charlie lived during that time. Bob is entitled to a deduction for Charlie under section 151(c) for the years 2015 to 2019. The current year is 2018.",Section 2(b)(1) applies to Bob in 2018. -> Entailment,FALSE,0,"In the current year, Bob is not married. The home is not Alice's, so Bob is not a surviving spouse. Bob furnished all costs of maintaining the household during the year.",added year from original task question to fact pattern
158,s2_b_2_A_neg,        (A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;,"Alice and Bob got married on Feb 3rd, 1992. Alice and Bob were legally separated under a decree of separate maintenance on July 9th, 2014. The current year is 2010.",Section 2(b)(2)(A) applies to Alice and Bob in 2010. -> Contradiction,FALSE,0,"During the current year, Alice and Bob are not yet legally separated. ",added year from original task question to fact pattern
159,,        (A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;,"Alice and Bob got married on Feb 3rd, 1992. Alice and Bob personally separated but did not legally separate on September 16th, 2017. The current year is 2010.",,FALSE,0,"During the current year, Alice and Bob are not yet personally or legally separated. ",written by me
160,,        (A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;,"Alice and Bob got married on Feb 3rd, 1992. In 2018, Alice and Bob start the legal separation process. The current year is 2010.",,FALSE,0,"During the current year, Alice and Bob have not yet started the legal separation process.",written by me
161,,        (A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;,"Alice and Bob got married on Feb 3rd, 1992. In 2018, Alice and Bob start the legal separation process. By 2020, Alice and Bob are nearing the end of the legal separation process, and Alice pays alimony. The current year is 2010.",,FALSE,0,"During the current year, Alice and Bob have not yet started the legal separation process.",written by me
162,s2_b_2_A_pos,        (A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;,"Alice and Bob got married on Feb 3rd, 1992. Alice and Bob were legally separated under a decree of separate maintenance on July 9th, 2014. The current year is 2018.",Section 2(b)(2)(A) applies to Alice and Bob in 2018. -> Entailment,FALSE,0,Alice and Bob are legally separated.,added year from original task question to fact pattern
163,,    (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.,"Alice and Bob got married on Feb 3rd, 1992. Alice and Bob personally separated but did not legally separate on July 9th, 2014. The current year is 2018.",,FALSE,0,"While Alice and Bob are separated personally, the statute clearly specifies legal separation.",written by me
164,,    (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.,"Alice and Bob got married on Feb 3rd, 1992. Alice and Bob are now in the middle of the legal separation process. ",,TRUE,1,"Alice and Bob are not yet legally separated, but because they are in the process, it could be argued that the statute should be applied considering their intent. However, they objectively do not meet the definition of legally separated yet.",written by me
165,,    (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.,"Alice and Bob got married on Feb 3rd, 1992. Alice and Bob are now nearing the end of the legal separation process. Alice pays alimony. ",,TRUE,2,"Alice and Bob technically do not meet the definition of legally separated yet. But they are very close to doing so, and Alice paying alimony is very analogous to separate maintenance.",written by me
166,s2_b_2_B_neg,        (B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and,"Alice and Bob got married on Feb 3rd, 1992. Alice was a nonresident alien until July 9th, 2014. The current year is 2015.",Section 2(b)(2)(B) applies to Bob in 2015. -> Contradiction,FALSE,0,"During the taxable year, Alice is no longer a nonresident alien.",added year from original task question to fact pattern
167,s2_b_2_B_pos,        (B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and,"Alice and Bob got married on Feb 3rd, 1992. Alice was a nonresident alien until July 9th, 2014. The current year is 2013.",Section 2(b)(2)(B) applies to Bob in 2013. -> Entailment,FALSE,0,"During the taxable year, Alice was a nonresident alien.",added year from original task question to fact pattern
168,s2_b_2_C_pos,        (C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.,"Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. The current year is 2014.",Section 2(b)(2)(C) applies to Bob in 2014. -> Entailment,FALSE,0,Alice died during the current year.,added year from original task question to fact pattern
169,,        (C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.,"Alice and Bob got married on Feb 3rd, 1992. Alice entered a coma on July 9th, 2014. The current year is 2014.",,TRUE,1,"One could argue that, based on the purpose of the statute, Alice is functionally dead, but most would consider death separate from a coma.",written by me
170,s2_b_3_A_neg,        (A) if at any time during the taxable year he is a nonresident alien; or,"Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and his father Charlie lived during that time. Bob is entitled to a deduction for Charlie under section 151(c) for the years 2015 to 2019. Bob was a nonresident alien until Feb 12, 2018. The current year is 2019.",Section 2(b)(3)(A) applies to Bob in 2019. -> Contradiction,FALSE,0,During no part of the year was Bob a nonresident alien.,added year from original task question to fact pattern
171,s2_b_3_A_pos,        (A) if at any time during the taxable year he is a nonresident alien; or,"Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and his father Charlie lived during that time. Bob is entitled to a deduction for Charlie under section 151(c) for the years 2015 to 2019. Bob was a nonresident alien until Feb 12, 2018. The current year is 2018.",Section 2(b)(3)(A) applies to Bob in 2018. -> Entailment,FALSE,0,"During part of the year, Bob was a nonresident alien.",added year from original task question to fact pattern
172,s3301_pos,"§3301. Rate of tax <br>  <br> There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).","Alice is an employer under section 3306(a) for the year 2015 and 2016, and she has paid $453009 in total wages in 2015, and $443870 in 2016.",Alice has to pay $27181 in excise tax for the year 2015 under section 3301. -> Entailment,FALSE,0,Alice is an employer under the required section.,
173,s3306_a_1_A_neg,"        (A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or","Alice has paid wages of $3200 to Bob for work done from Feb 1st, 2017 to Sep 2nd, 2017. Bob has paid wages of $4500 to Alice for work done from Apr 1st, 2017 to Sep 1st, 2018. The current year is 2019.","Under section 3306(a)(1)(A), Alice is an employer for the year 2019. -> Contradiction",FALSE,0,Alice has not paid any wages this year.,added year from original task question to fact pattern
174,s3306_a_1_A_pos,"        (A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or","Alice has paid wages of $3200 to Bob for work done from Feb 1st, 2017 to Sep 1st, 2017. Bob has paid wages of $4500 to Alice for work done from Apr 1st, 2017 to Sep 1st, 2018. The current year is 2017.","Under section 3306(a)(1)(A), Alice is an employer for the year 2017. -> Entailment",FALSE,0,Alice has paid wages greater than the range this year.,added year from original task question to fact pattern
175,s3306_a_1_B_neg,"        (B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.",Alice has employed Bob on various occasions during the year 2017: - Jan 24 - Feb 4 - Mar 3 - Mar 18 - Apr 1 - Oct 25 - Nov 8 - Nov 22 - Dec 1 - Dec 2,Section 3306(a)(1)(B) applies to Alice for the year 2017. -> Contradiction,FALSE,0,Alice has not employed one individual on each of 10 days in different weeks.,
176,s3306_a_1_B_pos,"        (B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.",Alice has employed Bob on various occasions during the year 2017: - Jan 24 - Feb 4 - Mar 3 - Mar 18 - Apr 1 - May 9 - Oct 14 - Oct 25 - Nov 8 - Nov 22 - Dec 1 - Dec 2,Section 3306(a)(1)(B) applies to Alice for the year 2017. -> Entailment,FALSE,0,Alice employed one individual on each of 10 days in different weeks.,
177,s3306_a_2_A_neg,"        (A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or","Alice has paid wages of $3200 to Bob for agricultural labor done from Feb 1st, 2017 to Sep 2nd, 2017. Bob has paid wages of $4520 to Alice for work done from Apr 1st, 2017 to Sep 1st, 2018. The current year is 2017.","Under section 3306(a)(2)(A), Alice is an employer for the year 2017. -> Contradiction",FALSE,0,Alice has not paid more than $20000 in wages for agricultural labor in the calendar year. ,added year from original task question to fact pattern
178,,"        (A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or","Alice has paid wages of $3200 to Bob for managing her agricultural business from Feb 1st, 2017 to Sep 2nd, 2017. Bob has paid wages of $4520 to Alice for work done from Apr 1st, 2017 to Sep 1st, 2018. The current year is 2017.",,FALSE,0,"Regardless of whether agricultural managing counts as agricultural labor, Alice has not paid more than $20000 in wages for agricultural labor in the calendar year. ",written by me
179,s3306_a_2_A_pos,"        (A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or","Alice has paid wages of $6771 to Bob, $6954 to Charlie, and $6872 to Dan for agricultural labor done from Feb 1st, 2017 to Sep 2nd, 2017. Bob has paid wages of $4520 to Alice for work done from Apr 1st, 2017 to Sep 1st, 2018. The current year is 2017.","Under section 3306(a)(2)(A), Alice is an employer for the year 2017. -> Entailment",FALSE,0,Alice has paid more than $20000 in wages for agricultural labor in the calendar year. ,added year from original task question to fact pattern
180,,"        (A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or","Alice has paid wages of $6771 to Bob, $6954 to Charlie, and $6872 to Dan for managing her agricultural business from Feb 1st, 2017 to Sep 2nd, 2017. Bob has paid wages of $4520 to Alice for work done from Apr 1st, 2017 to Sep 1st, 2018. The current year is 2017.",,TRUE,1,"Alice has paid more than $20000 in wages for agricultural managing in the calendar year. This agricultural managing is technically agricultural labor, but most would agree it is not what is generally meant by agricultural labor.",written by me
181,s3306_a_2_B_neg,"        (B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.","Alice has employed Bob, Cameron, Dan, Emily, Fred and George for agricultural labor on various occasions during the year 2017: - Jan 24: Bob, Cameron, Dan, Emily and Fred - Feb 4: Bob, Cameron and Fred - Mar 3: Bob, Cameron, Dan, Emily and Fred - Mar 18: Cameron, Dan, Emily, Fred and George - Apr 1: Bob, Cameron, Dan, Fred and George - May 9: Cameron, Dan, Emily, Fred and George - Oct 14: Bob, Cameron, Dan, Emily and George - Oct 25: Bob, Emily, Fred and George - Nov 8: Bob, Cameron, Emily, Fred and George - Nov 22: Bob, Cameron, Dan, Emily and Fred - Dec 1: Bob, Cameron, Dan, Emily and George - Dec 2: Bob, Cameron, Dan, Emily and George",Section 3306(a)(2)(B) applies to Alice for the year 2017. -> Contradiction,FALSE,0,Alice has not employed at least 5 individuals on each of these 10 days.,
182,,"        (B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.","Bob and Cameron are agricultural managers. Dan, Emily, Fred, and George are agricultural laborers. Alice has employed Bob, Cameron, Dan, Emily, Fred and George for agricultural labor on various occasions during the year 2017: - Jan 24: Bob, Cameron, Dan, Emily and Fred - Feb 4: Bob, Cameron and Fred - Mar 3: Bob, Cameron, Dan, Emily and Fred - Mar 18: Cameron, Dan, Emily, Fred and George - Apr 1: Bob, Cameron, Dan, Fred and George - May 9: Cameron, Dan, Emily, Fred and George - Oct 14: Bob, Cameron, Dan, Emily and George - Oct 25: Bob, Emily, Fred and George - Nov 8: Bob, Cameron, Emily, Fred and George - Nov 22: Bob, Cameron, Dan, Emily and Fred - Dec 1: Bob, Cameron, Dan, Emily and George - Dec 2: Bob, Cameron, Dan, Emily and George",,FALSE,0,"Regardless of whether agricultural managing counts as agricultural labor, Alice has not employed at least 5 individuals on each of these 10 days.",written by me
183,s3306_a_2_B_pos,"        (B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.","Alice has employed Bob, Cameron, Dan, Emily, Fred and George for agricultural labor on various occasions during the year 2017: - Jan 24: Bob, Cameron, Dan, Emily and Fred - Feb 4: Bob, Cameron, Dan, Emily and Fred - Mar 3: Bob, Cameron, Dan, Emily and Fred - Mar 18: Cameron, Dan, Emily, Fred and George - Apr 1: Bob, Cameron, Dan, Fred and George - May 9: Cameron, Dan, Emily, Fred and George - Oct 14: Bob, Cameron, Dan, Emily and George - Oct 25: Bob, Cameron, Dan, Emily, Fred and George - Nov 8: Bob, Cameron, Emily, Fred and George - Nov 22: Bob, Cameron, Dan, Emily and Fred - Dec 1: Bob, Cameron, Dan, Emily and George - Dec 2: Bob, Cameron, Dan, Emily and George",Section 3306(a)(2)(B) applies to Alice for the year 2017. -> Entailment,FALSE,0,Alice has employed at least 5 individuals on each of these 10 days.,
184,,"        (B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.","Bob and Cameron are agricultural managers. Dan, Emily, Fred, and George are agricultural laborers. Alice has employed Bob, Cameron, Dan, Emily, Fred and George on various occasions during the year 2017: - Jan 24: Bob, Cameron, Dan, Emily and Fred - Feb 4: Bob, Cameron, Dan, Emily and Fred - Mar 3: Bob, Cameron, Dan, Emily and Fred - Mar 18: Cameron, Dan, Emily, Fred and George - Apr 1: Bob, Cameron, Dan, Fred and George - May 9: Cameron, Dan, Emily, Fred and George - Oct 14: Bob, Cameron, Dan, Emily and George - Oct 25: Bob, Cameron, Dan, Emily, Fred and George - Nov 8: Bob, Cameron, Emily, Fred and George - Nov 22: Bob, Cameron, Dan, Emily and Fred - Dec 1: Bob, Cameron, Dan, Emily and George - Dec 2: Bob, Cameron, Dan, Emily and George",,TRUE,1,"Bob and Cameron's agricultural managing is technically agricultural labor, but most would agree it is not what is generally meant by agricultural labor.",written by me
185,s3306_a_3_pos,"    (3) Domestic service <br>  <br>    In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term ""employer"" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.","Alice has paid $3200 in cash to Bob for agricultural labor done from Feb 1st, 2017 to Sep 2nd, 2017. Bob has paid $4200 in cash to Alice for domestic service in his home, done from Apr 1st, 2017 to Sep 1st, 2018. The current year is 2018.",Section 3306(a)(3) applies to Bob for the year 2018. -> Entailment,FALSE,0,Bob has paid Alice for domestic service in his private home during the calendar year.,added year from original task question to fact pattern
186,,"    (3) Domestic service <br>  <br>    In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term ""employer"" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.","Alice has paid $3200 in cash to Bob for agricultural labor done from Feb 1st, 2017 to Sep 2nd, 2017. Bob is a landlord. Bob has paid $4200 in cash to Alice for domestic service in one of the properties he rents out, done from Apr 1st, 2017 to Sep 1st, 2018. The current year is 2018.",,TRUE,1,"Bob's rental property is technically not a private home, local college club, or local chapter of a college fraternity or sorority. However, it could be his private home and thus many would agree it functionally should be treated the same.",written by me
187,s3306_b_10_A_neg,"        (A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and","Alice has employed Bob from Jan 1st, 2011 to Oct 10, 2019. On Oct 10, 2019 Bob retired because he reached age 65. Alice paid Bob $12980 as a retirement bonus.",Section 3306(b)(10)(A) applies to the payment of $12980 that Alice made in 2019. -> Contradiction,FALSE,0,Bob did not die or retire for disability.,
188,s3306_b_10_A_pos,"        (A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and","Alice has employed Bob from Jan 1st, 2011 to Oct 10, 2019. On Oct 10, 2019 Bob was diagnosed as disabled and retired. Alice paid Bob $12980 because she had to terminate their contract due to Bob's disability.",Section 3306(b)(10)(A) applies to the payment of $12980 that Alice made in 2019. -> Entailment,FALSE,0,Bob terminated his employment relationship due to retirement for disability.,
189,s3306_b_10_B_neg,"        (B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),","Alice has employed Bob from Jan 1st, 2011 to Oct 10, 2019. On Oct 10, 2019 Bob was diagnosed as disabled and retired. Alice paid Bob $12980 because she had to terminate their contract due to Bob's disability. Alice had no plan established to provide for her employees' disabilities.",Section 3306(b)(10)(B) applies to the payment of $12980 that Alice made in 2019. -> Contradiction,FALSE,0,Alice had no disability plan for her employees. ,
190,s3306_b_10_B_pos,"        (B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),","Alice has employed Bob from Jan 1st, 2011 to Oct 10, 2019. On Oct 10, 2019 Bob was diagnosed as disabled and retired. Alice paid Bob $12980 because she had to terminate their contract due to Bob's disability, using the disability plan set up for all of Alice's employees.",Section 3306(b)(10)(B) applies to the payment of $12980 that Alice made in 2019. -> Entailment,FALSE,0,Alice paid Bob under the disability plan established for all of her employees.,
191,s3306_b_11_neg,    (11) remuneration for agricultural labor paid in any medium other than cash;,"Alice has paid $3200 to Bob for repairing her roof from Feb 1st, 2017 to Sep 2nd, 2017. Alice paid Bob with eggs, grapes and hay.",Section 3306(b)(11) applies to the payment that Alice made to Bob for the year 2017. -> Contradiction,FALSE,0,Bob was not paid for agricultural labor.,
192,,    (11) remuneration for agricultural labor paid in any medium other than cash;,"Alice has paid $3200, using a check, to Bob for repairing her roof from Feb 1st, 2017 to Sep 2nd, 2017. ",,FALSE,0,"Regardless of whether a check counts as a non-cash medium, Bob was not paid for agricultural labor.",written by me
193,s3306_b_11_pos,    (11) remuneration for agricultural labor paid in any medium other than cash;,"Alice has paid $3200 to Bob for agricultural labor done from Feb 1st, 2017 to Sep 2nd, 2017. Alice paid Bob with eggs, grapes and hay.",Section 3306(b)(11) applies to the payment that Alice made to Bob for the year 2017. -> Entailment,FALSE,0,"Bob was paid for agricultural labor, in mediums other than cash.",
194,,    (11) remuneration for agricultural labor paid in any medium other than cash;,"Alice has paid $3200, using a check, to Bob for agricultural labor done from Feb 1st, 2017 to Sep 2nd, 2017.",,TRUE,1,"A check is technically not cash, but the statute seems to be making a money v.s. non-monetary goods distinction.",written by me
195,s3306_b_15_neg,    (15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;,"Alice employed Bob for agricultural labor from Feb 1st, 2011 to November 19th, 2019. On November 25th, Bob died from a heart attack. On December 20th, 2019, Alice paid Charlie, Bob's surviving spouse, Bob's outstanding wages of $1200. The current year is 2019.",Section 3306(b)(15) applies to the payment that Alice made to Charlie in 2019. -> Contradiction,FALSE,0,"It is the year of Bob's death, not after.",added year from original task question to fact pattern
196,s3306_b_15_pos,    (15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;,"Alice employed Bob for agricultural labor from Feb 1st, 2011 to November 19th, 2019. On November 25th, Bob died from a heart attack. On January 20th, 2020, Alice paid Charlie, Bob's surviving spouse, Bob's outstanding wages of $1200. The current year is 2020.",Section 3306(b)(15) applies to the payment that Alice made to Charlie in 2020. -> Entailment,FALSE,0,"In the year after Bob's death, Alice paid Bob's survivor.",added year from original task question to fact pattern
197,s3306_b_7_neg,    (7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;,"Alice has been running a typewriter factory since February 1st, 2016. Bob is an employee at the typewriter factory. On October 2nd 2017, Alice has paid Bob $323 in cash for painting her house.",Section 3306(b)(7) applies to the payment Alice made to Bob. -> Contradiction,FALSE,0,"Alice gave Bob, her employee, remuneration in cash for a service not in Alice's business.",
198,s3306_b_7_pos,    (7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;,"Alice has been running a typewriter factory since February 1st, 2016. Bob is an employee at the typewriter factory. On October 2nd 2017, Alice has given a typewriter of value $323 to Bob in exchange for Bob painting Alice's house.",Section 3306(b)(7) applies to the payment Alice made to Bob. -> Entailment,FALSE,0,Bob is Alice's employee. Alice gave Bob remuneration in a non-cash medium for a service not in Alice's business.,
199,,    (7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;,"Alice has been running a typewriter factory since February 1st, 2016. Bob is an employee at the typewriter factory. On October 2nd 2017, Alice has given a check of value $323 to Bob in exchange for Bob painting Alice's house.",,TRUE,1,"A check is technically not cash, but the statute seems to be making a money v.s. non-monetary goods distinction.",written by me
200,,    (7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;,"Alice has been running a typewriter factory since February 1st, 2016. Bob is an employee at the typewriter factory. On October 2nd 2017, Alice has given a typewriter of value $323 to Bob in exchange for Bob typing up Alice's personal notebooks on her personal typewriter.",,TRUE,1,"While Bob did use a typewriter and engage in the trade of typing, the service was not for Alice's typewriter business.",written by me
201,,    (7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;,"Alice has been running a typewriter factory since February 1st, 2016. Bob is an employee at the typewriter factory. On October 2nd 2017, Alice has given a typewriter of value $323 to Bob in exchange for Bob fixing Alice's personal typewriter.",,TRUE,2,"On one hand, Bob would've used his typewriter factory skills to fix Alice's typewriter. On the other, this technically does not serve Alice's typewriter business. ",written by me
202,s3306_b_neg,"(b) Wages <br>  <br> For purposes of this chapter, the term ""wages"" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash;","Over the year 2018, Alice has paid $2325 in hay to Bob for agricultural labor.",Section 3306(b) applies to the payment in hay made by Alice to Bob for the year 2018. -> Contradiction,FALSE,0,Alice has paid remuneration.,edited by me due to ambiguity-causing cutoff in statute
203,s3306_b_pos,"(b) Wages <br>  <br> For purposes of this chapter, the term ""wages"" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash;","Over the year 2018, Alice has paid $2325 in cash to Bob for walking her dog.",Section 3306(b) applies to the money paid by Alice to Bob for the year 2018. -> Entailment,FALSE,0,Alice has paid remuneration.,edited by me due to ambiguity-causing cutoff in statute
204,,"(b) Wages <br>  <br> For purposes of this chapter, the term ""wages"" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash;","Alice and Bob are friends. Over the year 2018, on occasion, Bob has helped Alice run specified errands. Alice gave Bob $2325 as a token of gratitude. ",,TRUE,1,"Technically, Alice has employed Bob by paying him for his services. However, most would not read this relationship as employment.",written by me
205,s3306_c_1_A_i_neg,"            (i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or","Alice has paid $2300 in remuneration in cash to Bob for agricultural labor done from Feb 1st, 2017 to Sep 2nd, 2017, in Caracas, Venezuela. Alice and Bob are both American citizens. The current year is 2017.",Section 3306(c)(1)(A)(i) applies to Alice employing Bob for the year 2017. -> Contradiction,FALSE,0,"During the current year, Alice has not paid more than $20000 to Bob for agricultural labor.",added year from original task question to fact pattern; edited by me due to ambiguity in fact pattern
206,,"            (i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or","Alice has paid $2300 in remuneration in cash to Bob for managing an agricultural business she owns in Caracas, Venezuela, from Feb 1st, 2017 to Sep 2nd, 2017. Alice and Bob are both American citizens. The current year is 2017.",,FALSE,0,"Regardless of whether agricultural managing counts as agricultural labor, during the current year, Alice has not paid more than $20000 to Bob for agricultural labor.",written by me
207,s3306_c_1_A_i_pos,"            (i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or","Alice has paid $23200 in remuneration in cash to Bob for agricultural labor done from Feb 1st, 2017 to Sep 2nd, 2017, in Caracas, Venezuela. Alice is an American employer. The current year is 2017.",Section 3306(c)(1)(A)(i) applies to Alice employing Bob for the year 2017. -> Entailment,FALSE,0,"During the current year, Alice has paid more than $20000 to Bob for agricultural labor.",added year from original task question to fact pattern; edited by me due to ambiguity in fact pattern
208,,"            (i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or","Alice has paid $23200 in remuneration in cash to Bob for managing an agricultural business she owns in Caracas, Venezuela, from Feb 1st, 2017 to Sep 2nd, 2017. Alice is an American employer. The current year is 2017.",,TRUE,1,"Bob's agricultural managing is technically agricultural labor, but most would agree it is not what is generally meant by agricultural labor.",written by me
209,s3306_c_1_B_neg,        (B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.,"Alice has paid $3200 to Bob for agricultural labor done from Feb 1st, 2017 to Sep 2nd, 2017, in Stanley, Wisconsin, USA. Alice is an American citizen, and Bob is a Mexican citizen who was admitted to the USA to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.",Section 3306(c)(1)(B) applies to Alice employing Bob for the year 2017. -> Contradiction,FALSE,0,Bob performed agricultural labor and is an alien pursuant to the sections mentioned.,
210,s3306_c_1_B_pos,        (B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.,"Alice has paid $3200 to Bob for agricultural labor done from Feb 1st, 2017 to Sep 2nd, 2017, in Caracas, Venezuela. Bob is an American citizen. Alice is an American employer.",Section 3306(c)(1)(B) applies to Alice employing Bob for the year 2017. -> Entailment,FALSE,0,"Bob performed agricultural labor, but Bob is not an alien.",
211,s3306_c_10_A_i_neg,"            (i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or","Alice was paid $3200 in 2017 for services performed for Johns Hopkins University. Alice was enrolled at Johns Hopkins University and attending classes from August 27, 2011 to May 29th, 2016. The current year is 2017.",Section 3306(c)(10)(A)(i) applies to Alice's employment situation in 2017. -> Contradiction,FALSE,0,"By the current year, Alice is no longer enrolled and regularly attending classes at university. ",added year from original task question to fact pattern
212,,"            (i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or","Alice was paid $3200 in 2017 for services performed for Johns Hopkins University. Alice was enrolled at Johns Hopkins University from August 27, 2011 to May 29th, 2016. Alice mostly skipped class. The current year is 2017.",,FALSE,0,"Regardless, by the current year, Alice is no longer enrolled and regularly attending classes at university. ",written by me
213,s3306_c_10_A_i_pos,"            (i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or","Alice was paid $3200 in 2017 for services performed for Johns Hopkins University. Alice was enrolled at Johns Hopkins University and attending classes from August 29, 2015 to May 30th, 2019. The current year is 2017.",Section 3306(c)(10)(A)(i) applies to Alice's employment situation in 2017. -> Entailment,FALSE,0,Alice is enrolled and regularly attending classes at a university.,added year from original task question to fact pattern
214,,"            (i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or","Alice was paid $3200 in 2017 for services performed for Johns Hopkins University. Alice was enrolled at Johns Hopkins University from August 29, 2015 to May 30th, 2019. Alice mostly skips class.",,TRUE,1,"Alice is enrolled, but technically is not regularly attending classes at her university. However, most would interpret “regularly attending classes” more as enrolling in classes. They would not consider Alice's choice to skip class as barring her from this definition. ",written by me
215,s3306_c_10_A_ii_neg,"            (ii) by the spouse of such a student, or","Alice's father, Bob, was paid $3200 in 2017 for services performed for Johns Hopkins University. Alice was enrolled at Johns Hopkins University and attending classes from August 29, 2015 to May 30th, 2019.",Section 3306(c)(10)(A)(ii) applies to Bob's employment situation in 2017. -> Contradiction,FALSE,0,The fact pattern does not mention any spouses of students.,
216,s3306_c_10_A_ii_pos,"            (ii) by the spouse of such a student, or","Alice's husband, Bob, was paid $3200 in 2017 for services performed for Johns Hopkins University. Alice was enrolled at Johns Hopkins University and attending classes from August 29, 2015 to May 30th, 2019.",Section 3306(c)(10)(A)(ii) applies to Bob's employment situation in 2017. -> Entailment,FALSE,0,Bob is the spouse of a student.,
217,s3306_c_10_B_neg,"        (B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;","Alice was paid $200 in March 2017 for services performed at Johns Hopkins Hospital in March 2017. Alice was a patient at Johns Hopkins Hospital from January 12th, 2017 to February 20th, 2017.",Section 3306(c)(10)(B) applies to Alice's employment situation in 2017. -> Contradiction,FALSE,0,Alice performed services for the hospital and was a patient at different times.,
218,s3306_c_10_B_pos,"        (B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;","Alice was paid $200 in March 2017 for services performed at Johns Hopkins Hospital in March 2017. Alice was a patient at Johns Hopkins Hospital from March 15th, 2017 to April 2nd, 2017.",Section 3306(c)(10)(B) applies to Alice's employment situation in 2017. -> Entailment,FALSE,0,"Alice performed services for the hospital, while being a patient.",
219,,"        (B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;","Alice was paid $200 in March 2017 for performing in a medical experimental study at Johns Hopkins Hospital in March 2017. Alice was a patient at Johns Hopkins Hospital from March 15th, 2017 to April 2nd, 2017.",,TRUE,2,"Alice is performing a service for the hospital, but the service appears to have connections to her status as a patient. It depends on the intent of the statute.",written by me
220,s3306_c_11_neg,    (11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);,"Alice was paid $73200 in 2017 as an employee of the State of Maryland in Baltimore, Maryland, USA.",Section 3306(c)(11) applies to Alice's employment situation in 2017. -> Contradiction,FALSE,0,"Alice was employed by a local, not foreign, government.",
221,s3306_c_11_pos,    (11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);,"Alice was paid $73200 in 2017 as an employee of the Canadian Government, in Toronto, Ontario, Canada.",Section 3306(c)(11) applies to Alice's employment situation in 2017. -> Entailment,FALSE,0,Alice was employed by a foreign government.,
222,,    (11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);,"Alice was paid $73200 in 2017 as a janitor in Consulate General of Canada in San Francisco, California, U.S.",,FALSE,0,The statute clearly states that consulars and nondiplomatic representatives are included.,written by me
223,,    (11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);,"Alice was paid $73200 in 2017 as an employee of Palantir, which contracts with the Canadian Government, in Toronto, Ontario, Canada.",,TRUE,1,"As a contractor, Alice technically performed a service for the employ of a foreign government, but this is not what is usually meant by the phrase “in the employ.”",written by me
224,s3306_c_13_neg,    (13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;,"Alice was paid $3200 in 2017 for services performed for Johns Hopkins University. Alice was enrolled as a physics major at Johns Hopkins University and attending classes from August 29, 2015 to May 30th, 2019.",Section 3306(c)(13) applies to Alice's employment situation in 2017. -> Contradiction,FALSE,0,Alice is not enrolled in a nurses' training school.,
225,s3306_c_13_pos,    (13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;,"Alice was paid $3200 in 2017 for services performed as a student nurse for Johns Hopkins School of Nursing. Alice was enrolled at Johns Hopkins School of Nursing and attending classes from August 29, 2015 to May 30th, 2019.",Section 3306(c)(13) applies to Alice's employment situation in 2017. -> Entailment,FALSE,0,"Alice is employed as a student nurse, enrolled, and regularly attending classes at a nurses' training school.",edited by me due to ambiguity in fact pattern
226,,    (13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;,"Alice was paid $3200 in 2017 for services performed as a student nurse for Johns Hopkins School of Nursing. Alice was enrolled at Johns Hopkins School of Nursing from August 29, 2015 to May 30th, 2019. Alice mostly skips class.",,TRUE,1,"Alice is enrolled, but technically is not regularly attending classes at nursing school. However, most would interpret “regularly attending classes” more as enrolling in classes. They would not consider Alice's choice to skip class as barring her from this definition. ",written by me
227,,    (13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;,"Alice was paid $3200 in 2017 for services performed as an administrative assistant for Johns Hopkins School of Nursing. Alice was enrolled at Johns Hopkins School of Nursing and attending classes from August 29, 2015 to May 30th, 2019.",,TRUE,1,"Alice is technically a student nurse in the employ of a nurses' training school, but she is not working as a nurse.",written by me
228,s3306_c_16_neg,    (16) service performed in the employ of an international organization;,"Alice was paid $73200 in 2017 as an employee of the United States Government in Arlington, Virginia, USA.",Section 3306(c)(16) applies to Alice's employment situation in 2017. -> Contradiction,FALSE,0,"Alice was employed by a national, not international, government.",
229,s3306_c_16_pos,    (16) service performed in the employ of an international organization;,"Alice was paid $73200 in 2017 as an employee of the International Monetary Fund in Washington, D.C., USA.",Section 3306(c)(16) applies to Alice's employment situation in 2017. -> Entailment,FALSE,0,Alice was employed by an international organization.,
230,,    (16) service performed in the employ of an international organization;,Alice was paid $73200 in 2017 as an employee of Toyota.,,TRUE,1,"Toyota is technically an international organization, but as a for-profit company, it is not what people usually mean when they say international organization.",written by me
231,,    (16) service performed in the employ of an international organization;,Alice was paid $73200 in 2017 as an employee of the Organization of Turkic States.,,TRUE,2,"Organization of Turkic States is an international organization, but it has restricted membership to Turkic states. It's unclear whether it matches the spirit of “international organization.”",written by me
232,s3306_c_2_neg,"    (2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;","Alice has paid wages of $3200 in cash to Bob for domestic service done in her home from Feb 1st, 2017 to Sep 2nd, 2017, in Baltimore, Maryland, USA. The current year is 2017.",Section 3306(c)(2) applies to Alice employing Bob for the year 2017. -> Contradiction,FALSE,0,Bob received cash remuneration more than $1000.,added year from original task question to fact pattern; edited by me due to ambiguity in fact pattern
233,,"    (2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;","Alice is a landlord. Alice has paid wages of $3200 in cash to Bob for domestic service in one of the properties she rents out, from Feb 1st, 2017 to Sep 2nd, 2017, in Baltimore, Maryland, USA. The current year is 2017.",,FALSE,0,"Regardless of whether Alice's rental property can be counted as a private home, Bob received cash remuneration more than $1000.",written by me
234,s3306_c_2_pos,"    (2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;","Alice has paid wages of $300 in cash to Bob for domestic service in her private home from Feb 1st, 2017 to Sep 2nd, 2017. The current year is 2017.",Section 3306(c)(2) applies to Alice employing Bob for the year 2017. -> Entailment,FALSE,0,"Bob performed domestic service in Alice's private home, and could not have received cash remuneration more than $1000.",added year from original task question to fact pattern; edited by me due to ambiguity in fact pattern
235,,"    (2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;","Alice is a landlord. Alice has paid wages of $300 in cash to Bob for domestic service in one of the properties she rents out, from Feb 1st, 2017 to Sep 2nd, 2017. The current year is 2017.",,TRUE,1,"Alice's rental property is technically not a private home, local college club, or local chapter of a college fraternity or sorority. However, it could be her private home and thus many would agree it functionally should be treated the same.",written by me
236,s3306_c_21_neg,    (21) service performed by a person committed to a penal institution.,"Alice was paid $200 in 2017 for services performed in a hospital. Alice was committed to a psychiatric hospital from January 24, 2015 to May 5th, 2019.",Section 3306(c)(21) applies to Alice's employment situation in 2017. -> Contradiction,FALSE,0,A psychiatric hospital is not a penal institution.,
237,s3306_c_21_pos,    (21) service performed by a person committed to a penal institution.,"Alice was paid $200 in 2017 for services performed in jail. Alice was committed to jail from January 24, 2015 to May 5th, 2019. The current year is 2017.",Section 3306(c)(21) applies to Alice's employment situation in 2017. -> Entailment,FALSE,0,Alice was clearly committed to a penal institution and performed serves as a person committed to a penal institution.,added year from original task question to fact pattern
238,,    (21) service performed by a person committed to a penal institution.,"Alice was paid $200 in 2017 for services performed while on parole. Alice was committed to jail from January 24, 2015 to May 5th, 2019. The current year is 2017.",,TRUE,2,"It is unclear whether the statute means to apply to people literally within a penal institution or people under the purview of a penal institution. On parole, Alice is the latter but not the former.",written by me
239,s3306_c_6_neg,    (6) service performed in the employ of the United States Government,"Alice was paid $73200 in 2017 as an employee of Nando's Chicken in Arlington, Virginia, USA.",Section 3306(c)(6) applies to Alice's employment situation in 2017. -> Contradiction,FALSE,0,Alice was not employed by the U.S. Government.,
240,s3306_c_6_pos,    (6) service performed in the employ of the United States Government,"Alice was paid $73200 in 2017 as an employee of the United States Government in Arlington, Virginia, USA.",Section 3306(c)(6) applies to Alice's employment situation in 2017. -> Entailment,FALSE,0,Alice was employed by the U.S. Government.,
241,,    (6) service performed in the employ of the United States Government,"Alice was paid $73200 in 2017 as an employee of Palantir, a company that contracts with the United States Government, in Arlington, Virginia, USA.",,TRUE,1,"As a contractor, Alice technically performed a service for the employ of the U.S. Government, but this is not what is usually meant by the phrase “in the employ.”",written by me
242,,    (6) service performed in the employ of the United States Government,"Alice was paid $73200 in 2017 as an employee of the Virginia State Government in Arlington, Virginia, USA.",,TRUE,2,"It's not clear whether the statute intends U.S. Government to mean federal government only, or to include state and local governments.",written by me
243,s3306_c_7_neg,"    (7) service performed in the employ of a State, or any political subdivision thereof.","Alice was paid $73200 in 2017 as an employee of Bertha's Mussels in Baltimore, Maryland, USA.",Section 3306(c)(7) applies to Alice's employment situation in 2017. -> Contradiction,FALSE,0,Alice was not an employee of a State.,
244,s3306_c_7_pos,"    (7) service performed in the employ of a State, or any political subdivision thereof.","Alice was paid $73200 in 2017 as an employee of the State of Maryland in Baltimore, Maryland, USA.",Section 3306(c)(7) applies to Alice's employment situation in 2017. -> Entailment,FALSE,0,Alice was an employee of a State.,
245,,"    (7) service performed in the employ of a State, or any political subdivision thereof.","Alice was paid $73200 in 2017 as an employee of Palantir, which contracts with the State of Maryland, in Baltimore, Maryland, USA.",,TRUE,1,"As a contractor, Alice technically performed a service for the employ of the State, but this is not what is usually meant by the phrase “in the employ.”",written by me
246,,"    (7) service performed in the employ of a State, or any political subdivision thereof.","Alice was paid $73200 in 2017 as a teacher in a public school in Baltimore, Maryland, USA.",,TRUE,2,"Public education is a political subdivision of the State, but it depends on the statute's intention for State employees.",written by me
247,s3306_c_A_neg,"    (A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and","Alice has paid $3200 to Bob for work done from Feb 1st, 2017 to Sep 2nd, 2017, in Toronto, Ontario, Canada.",Section 3306(c)(A) applies to Alice employing Bob for the year 2017. -> Contradiction,FALSE,0,Bob did not work in the U.S.,
248,,"    (A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and","Alice and Bob are friends living in Toronto, Ontario, Canada. On occasion, Bob has helped Alice run specified errands. Alice gave Bob $200 as a token of gratitude. ",,FALSE,0,"Regardless of the reading of Alice and Bob's relationship, Bob did not work in the U.S.",written by me
249,s3306_c_A_pos,"    (A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and","Alice has paid $3200 to Bob for work done from Feb 1st, 2017 to Sep 2nd, 2017, in Baltimore, Maryland, USA.",Section 3306(c)(A) applies to Alice employing Bob for the year 2017. -> Entailment,FALSE,0,Bob worked in the U.S. Alice paid him for his services.,
250,,"    (A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and","Alice and Bob are friends living in Baltimore, Maryland, USA. On occasion, Bob has helped Alice run specified errands. Alice gave Bob $200 as a token of gratitude. ",,TRUE,1,"Technically, Alice has employed Bob by paying him for his services. However, most would not read this relationship as employment.",written by me
251,s3306_c_B_neg,"    (B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer,","Alice has paid $3200 to Bob for work done from Feb 1st, 2017 to Sep 2nd, 2017, in Caracas, Venezuela. Alice is a citizen of Venezuela, and Bob is an American citizen.",Section 3306(c)(B) applies to Alice employing Bob for the year 2017. -> Contradiction,FALSE,0,Alice is not an American employer.,edited by me due to ambiguity-causing cutoff in statute
252,s3306_c_B_pos,"    (B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer,","Alice has paid $3200 to Bob for work done from Feb 1st, 2017 to Sep 2nd, 2017, in Caracas, Venezuela. Bob is an American citizen and Alice is an American employer.",Section 3306(c)(B) applies to Alice employing Bob for the year 2017. -> Entailment,FALSE,0,"Bob is an American citizen, employed by an American employer, who performed outside the U.S. ",edited by me due to ambiguity-causing cutoff in statute
253,s63_a_neg,"(a) In general <br>  <br> Except as provided in subsection (b), for purposes of this subtitle, the term ""taxable income"" means gross income minus the deductions allowed by this chapter (other than the standard deduction).","In 2017, Alice was paid $33200. She is allowed a deduction under section 63(c) of $2000 and deductions of $4000 under section 151 for the year 2017.","Under section 63(a), Alice's taxable income in 2017 is equal to $31200. -> Contradiction",FALSE,0,The fact pattern mentions both Alice's gross income and deductions.,
254,s63_a_pos,"(a) In general <br>  <br> Except as provided in subsection (b), for purposes of this subtitle, the term ""taxable income"" means gross income minus the deductions allowed by this chapter (other than the standard deduction).","In 2017, Alice was paid $33200. She is allowed deductions under section 151 of $2000 for the year 2017. She is allowed an itemized deduction of $4252 in 2017.","Under section 63(a), Alice's taxable income in 2017 is equal to $26948. -> Entailment",FALSE,0,The fact pattern specifies both gross income and deductions.,
255,s63_b_neg,"(b) Individuals who do not itemize their deductions <br>  <br> In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ""taxable income"" means adjusted gross income, minus-","In 2017, Alice was paid $33200. She is allowed a deduction under section 63(c)(1) of $2000 for the year 2017, and no deduction under section 151. Alice takes the standard deduction.","Under section 63(b), Alice's taxable income in 2017 is equal to $31400. -> Contradiction",FALSE,0,Alice decides to itemize her deductions.,
256,s63_b_pos,"(b) Individuals who do not itemize their deductions <br>  <br> In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ""taxable income"" means adjusted gross income, minus-","In 2017, Alice was paid $33200. She is allowed a deduction under section 63(c)(1) of $2000 for the year 2017, and no deduction under section 151. Alice decides not to itemize her deductions.","Under section 63(b), Alice's taxable income in 2017 is equal to $31200. -> Entailment",FALSE,0,Alice decides not to itemize her deductions.,
257,s63_c_1_neg,"    (1) In general <br>  <br>    Except as otherwise provided in this subsection, the term ""standard deduction"" means the sum of-","In 2017, Alice was paid $33200. For the year 2017, Alice is allowed a basic standard deduction under section 63(c)(2) of $2000 and an additional standard deduction of $3000 under section 63(c)(3) for the year 2017.","Under section 63(c)(1), Alice's standard deduction in 2017 is equal to $4000. -> Contradiction",FALSE,0,The fact pattern references standard deduction.,
258,s63_c_1_pos,"    (1) In general <br>  <br>    Except as otherwise provided in this subsection, the term ""standard deduction"" means the sum of-","In 2017, Alice was paid $33200. For the year 2017, Alice is allowed a basic standard deduction under section 63(c)(2) of $2000 and an additional standard deduction of $3000 under section 63(c)(3) for the year 2017.","Under section 63(c)(1), Alice's standard deduction in 2017 is equal to $5000. -> Entailment",FALSE,0,The fact pattern references standard deduction.,
259,s63_c_2_A_i_neg,"            (i) a joint return, or","In 2017, Alice was paid $33200 in remuneration. Alice and Bob have been married since Feb 3rd, 2017. Alice and Bob file separate returns in 2017.",Section 63(c)(2)(A)(i) applies to Alice in 2017. -> Contradiction,FALSE,0,The fact pattern does not mention a joint return.,
260,s63_c_2_A_i_pos,"            (i) a joint return, or","In 2017, Alice was paid $33200 in remuneration. Alice and Bob have been married since Feb 3rd, 2017, and they file a joint return for 2017.",Section 63(c)(2)(A)(i) applies to Alice in 2017. -> Entailment,FALSE,0,The fact pattern mentions a joint return.,
261,s63_c_2_A_ii_neg,"            (ii) a surviving spouse (as defined in section 2(a)),","In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017, and they file a joint return for 2017.",Section 63(c)(2)(A)(ii) applies to Alice in 2017. -> Contradiction,FALSE,0,Alice is not a surviving spouse.,
262,s63_c_2_A_ii_pos,"            (ii) a surviving spouse (as defined in section 2(a)),","In 2017, Alice was paid $33200. Alice is a surviving spouse for 2017.",Section 63(c)(2)(A)(ii) applies to Alice in 2017. -> Entailment,FALSE,0,Alice is a surviving spouse.,
263,s63_c_2_B_pos,"        (B) $4,400 in the case of a head of household (as defined in section 2(b)), or","In 2017, Alice was paid $33200. Alice is a head of household for 2017.","Under section 63(c)(2)(B), Alice's basic standard deduction in 2017 is equal to $4400. -> Entailment",FALSE,0,Alice is a head of a household.,
264,s63_c_3_neg,"    (3) Additional standard deduction for aged and blind <br>  <br>    For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).","In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017. Alice is entitled to an additional standard deduction of $600 each for herself and for Bob, under section 63(f)(1)(A) and 63(f)(1)(B), respectively.","Under section 63(c)(3), Alice's additional standard deduction in 2017 is equal to $300. -> Contradiction",FALSE,0,Both Alice and Bob claim deductions within the section for the aged and blind.,
265,s63_c_3_pos,"    (3) Additional standard deduction for aged and blind <br>  <br>    For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).","In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017. Alice is entitled to an additional standard deduction of $600 each for herself and for Bob, under section 63(f)(1)(A) and 63(f)(1)(B), respectively.","Under section 63(c)(3), Alice's additional standard deduction in 2017 is equal to $1200. -> Entailment",FALSE,0,Both Alice and Bob claim deductions within the section for the aged and blind.,
266,s63_c_5_neg,"    (5) Limitation on basic standard deduction in the case of certain dependents <br>  <br>    In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-","In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017. Bob earned $10 in 2017. Alice and Bob file separate returns. Alice is not entitled to a deduction for Bob under section 151.",Section 63(c)(5) applies to Bob's basic standard deduction in 2017. -> Contradiction,FALSE,0,Alice is an individual to whom a deduction under the required section is not allowable. ,
267,s63_c_6_A_neg,"        (A) a married individual filing a separate return where either spouse itemizes deductions,","In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017. Bob and Alice file a joint return for 2017.",Section 63(c)(6)(A) applies to Alice for 2017. -> Contradiction,FALSE,0,Alice and Bob are married but file a joint return.,
268,s63_c_6_A_pos,"        (A) a married individual filing a separate return where either spouse itemizes deductions,","In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017. Bob is allowed an itemized deduction of $4324. Alice and Bob file separate returns.",Section 63(c)(6)(A) applies to Alice for 2017. -> Entailment,FALSE,0,"Alice and Bob are married, filing separate returns. Bob itemizes deductions.",
269,s63_c_6_B_pos,"        (B) a nonresident alien individual, or","In 2017, Alice was paid $33200. Alice and Bob got married on Feb 3rd, 2017. Alice was a nonresident alien from August 23rd, 2016 to September 15th, 2018. The current year is 2017.",Section 63(c)(6)(B) applies to Alice for 2017. -> Entailment,FALSE,0,Alice is a nonresident alien.,added year from original task question to fact pattern
270,s63_c_6_D_pos,"        (D) an estate or trust, common trust fund, or partnership,","From 1973 to 2019, the Walter Brown Family Trust II was considered to be a business trust.",Section 63(c)(6)(D) applies to the Walter Brown Family Trust II for 1999. -> Entailment,FALSE,0,The fact pattern describes a trust.,
271,s63_d_2_neg,    (2) the deduction for personal exemptions provided by section 151.,"In 2017, Alice was paid $33200 in remuneration. She is allowed deductions under section 63(c)(3) of $1200 for the year 2017.",Alice's deduction for 2017 falls under section 63(d)(2). -> Contradiction,FALSE,0,Alice is allowed a deduction for personal exemption under a different section.,
272,s63_d_2_pos,    (2) the deduction for personal exemptions provided by section 151.,"In 2017, Alice was paid $33200 in remuneration. She is allowed a deduction for herself under section 151 of $2000 for the year 2017.",Alice's deduction for 2017 falls under section 63(d)(2). -> Entailment,FALSE,0,The fact pattern specifies that Alice is allowed a deduction for personal exemption under section 151.,
273,s63_f_1_A_pos,"        (A) for himself if he has attained age 65 before the close of his taxable year, and","In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017. Alice was born March 2nd, 1950 and Bob was born March 3rd, 1955. The current year is 2017.",Section 63(f)(1)(A) applies to Alice in 2017. -> Entailment,FALSE,0,Alice is 67.,added year from original task question to fact pattern
274,,"        (A) for himself if he has attained age 65 before the close of his taxable year, and","In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017. Alice was born on the leap day February 29th, 1952 and Bob was born March 3rd, 1955. The current year is 2017.",,TRUE,1,"Alice is born on a leap day, so technically her birthday only occurs every 4 years. However, it is generally understood that her age should not be calculated as such.",written by me
275,s63_f_1_B_neg,        (B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).,"In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017. Alice was born March 2nd, 1950 and Bob was born March 3rd, 1955. In addition, Alice is allowed an exemption for Bob under section 151(b) for the year 2017. The current year is 2017.",Section 63(f)(1)(B) applies to Alice with Bob as the spouse in 2017. -> Contradiction,FALSE,0,"Alice is allowed an exemption for Bob under the required section, but Bob is not yet 65. ",added year from original task question to fact pattern
276,s63_f_1_B_pos,        (B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).,"In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017. Alice was born March 2nd, 1950 and Bob was born March 3rd, 1955. In addition, Bob is allowed an exemption for Alice under section 151(b) for the year 2017. The current year is 2017.",Section 63(f)(1)(B) applies to Bob with Alice as the spouse in 2017. -> Entailment,FALSE,0,Alice has attained age 65 and Bob is allowed an exemption for her under the required section.,added year from original task question to fact pattern
277,s63_f_2_A_pos,"        (A) for himself if he is blind at the close of the taxable year, and","In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017. Alice has been blind since March 20, 2016. The current year is 2017.",Section 63(f)(2)(A) applies to Alice in 2017. -> Entailment,FALSE,0,"At the close of the current year, Alice has been blind.",added year from original task question to fact pattern
278,,"        (A) for himself if he is blind at the close of the taxable year, and","In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017. Alice has been blind since March 20, 2016. As of November 20, 2017, Alice has began to regain some vision. The current year is 2017.",,TRUE,2,It depends on the statute's intention for blind people.,written by me
279,s63_f_2_B_pos,        (B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).,"In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017. Alice has been blind since Feb 28, 2014. In addition, Bob is allowed an exemption for Alice under section 151(b) for the year 2017. The current year is 2017.",Section 63(f)(2)(B) applies to Bob in 2017 with Alice as the spouse. -> Entailment,FALSE,0,"Bob is the spouse of Alice, who was blind as of the close of the year. Bob was also allowed an exemption for Alice under the required section.",added year from original task question to fact pattern
280,,        (B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).,"In 2017, Alice was paid $33200. Alice and Bob have been married since Feb 3rd, 2017. Alice has been blind since March 20, 2016. In addition, Bob is allowed an exemption for Alice under section 151(b) for the year 2017. As of November 20, 2017, Alice has began to regain some vision. The current year is 2017.",,TRUE,2,It depends on the statute's intention for the spouses of blind people.,written by me
281,s63_f_3_pos,"    (3) Higher amount for certain unmarried individuals <br>  <br>    In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting ""$750"" for ""$600"".","In 2017, Alice was paid $33200. Alice was born March 2nd, 1950 and Bob was born March 3rd, 1955. Alice and Bob are not married. Alice has never been a surviving spouse.","Under section 63(f)(3), Alice's additional standard deduction in 2017 is equal to $750. -> Entailment",FALSE,0,Alice and Bob are not married. Alice has never been a surviving spouse.,edited by me due to ambiguity in fact pattern
282,s68_a_2_pos,    (2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.,"In 2016, Alice's income was $277192. Alice is a head of household for the year 2016. Alice is allowed itemized deductions of $60000 under section 63.",Section 68(a)(2) prescribes a reduction of Alice's itemized deductions for the year 2016 by $48000. -> Entailment,FALSE,0,Alice is allowed itemized deductions.,
283,s68_b_1_A_neg,"        (A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),","In 2016, Alice's income was $567192. Alice is married for the year 2016 under section 7703. Alice does not file a joint return. The current year is 2016.",Section 68(b)(1)(A) applies to Alice for 2016. -> Contradiction,FALSE,0,"Alice does not file a joint return, nor is she a surviving spouse (as she is married).",added year from original task question to fact pattern
284,s68_b_1_A_pos,"        (A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),","In 2016, Alice's income was $567192. Alice is a surviving spouse for the year 2016.","Under section 68(b)(1)(A), Alice's applicable amount for 2016 is equal to $300000. -> Entailment",FALSE,0,Alice is a surviving spouse.,
285,s68_b_1_B_pos,"        (B) $275,000 in the case of a head of household (as defined in section 2(b)),","In 2016, Alice's income was $567192. Alice is a head of household for the year 2016.","Under section 68(b)(1)(B), Alice's applicable amount for 2016 is equal to $275000. -> Entailment",FALSE,0,Alice is a head of a household.,
286,s68_b_1_C_neg,"        (C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and","In 2016, Alice's income was $567192. Alice is a head of household for the year 2016.",Section 68(b)(1)(C) applies to Alice in 2016. -> Contradiction,FALSE,0,Alice is a head of a household.,
287,s68_b_1_C_pos,"        (C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and","In 2016, Alice's income was $567192. Alice is not married, is not a surviving spouse, and is not a head of household in 2016.",Section 68(b)(1)(C) applies to Alice in 2016 with the applicable amount equal to $250000. -> Entailment,FALSE,0,Alice is not married and is not a surviving spouse or a head of household.,
288,s68_b_1_D_neg,        (D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.,"In 2016, Alice's income was $567192. Alice is not married.",Section 68(b)(1)(D) applies to Alice in 2016. -> Contradiction,FALSE,0,Alice is not married.,
289,s68_b_1_D_pos,        (D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.,"In 2016, Alice's income was $567192. Alice is married for the year 2016 under section 7703. Alice does not file a joint return.","Under section 68(b)(1)(D), Alice's applicable amount for 2016 is equal to $150000. -> Entailment",FALSE,0,Alice is a married individual filing a separate return.,
290,s68_f_neg,"(f) Section not to apply <br>  <br> This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.","In 2014, Alice's income was $310192. Alice is a surviving spouse for the year 2014. Alice is allowed itemized deductions of $600 under section 63. The current year is 2014.",Section 68(f) applies to Alice for the year 2014. -> Contradiction,FALSE,0,The year is outside the specified range.,added year from original task question to fact pattern
291,s68_f_pos,"(f) Section not to apply <br>  <br> This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.","In 2018, Alice's income was $310192. Alice is a surviving spouse for the year 2018. Alice is allowed itemized deductions of $600 under section 63. The current year is 2018.",Section 68(f) applies to Alice for the year 2018. -> Entailment,FALSE,0,"The year is after December 31, 2017.",added year from original task question to fact pattern
292,s7703_a_1_neg,    (1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and,"Alice and Bob got married on April 5th, 2012. Bob died September 16th, 2017. The current year is 2018.",Section 7703(a)(1) applies to Alice for the year 2018. -> Contradiction,FALSE,0,Alice's spouse died during the taxable year.,added year from original task question to fact pattern
293,s7703_a_1_pos,    (1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and,"Alice and Bob got married on April 5th, 2012. Bob died September 16th, 2017. The current year is 2012.",Section 7703(a)(1) applies to Alice for the year 2012. -> Entailment,FALSE,0,"At the close of the current year, Alice and Bob are married, and neither are dead.",added year from original task question to fact pattern
294,s7703_a_2_neg,    (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.,"Alice and Bob got married on April 5th, 2012. Alice and Bob were legally separated under a decree of divorce on September 16th, 2017. The current year is 2012.",Section 7703(a)(2) applies to Alice for the year 2012. -> Contradiction,FALSE,0,"During the current year, Alice and Bob are not yet legally separated. ",
295,,    (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.,"Alice and Bob got married on April 5th, 2012. Alice and Bob personally separated but did not legally separate on September 16th, 2017. The current year is 2012.",,FALSE,0,"During the current year, Alice and Bob are not yet personally or legally separated. ",written by me
296,,    (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.,"Alice and Bob got married on April 5th, 2012. In 2018, Alice and Bob start the legal separation process. The current year is 2012.",,FALSE,0,"During the current year, Alice and Bob have not yet started the legal separation process.",written by me
297,,    (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.,"Alice and Bob got married on April 5th, 2012. In 2018, Alice and Bob start the legal separation process. By 2020, Alice and Bob are nearing the end of the legal separation process, and Alice pays alimony. The current year is 2012.",,FALSE,0,"During the current year, Alice and Bob have not yet started the legal separation process.",written by me
298,s7703_a_2_pos,    (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.,"Alice and Bob got married on April 5th, 2012. Alice and Bob were legally separated under a decree of divorce on September 16th, 2017. The current year is 2018.",Section 7703(a)(2) applies to Alice for the year 2018. -> Entailment,FALSE,0,Alice and Bob are legally separated.,added year from original task question to fact pattern
299,,    (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.,"Alice and Bob got married on April 5th, 2012. Alice and Bob personally separated but did not legally separate on September 16th, 2017. The current year is 2018.",,FALSE,0,"While Alice and Bob are separated personally, the statute clearly specifies legal separation.",written by me
300,,    (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.,"Alice and Bob got married on April 5th, 2012. Alice and Bob are now in the middle of the legal separation process. ",,TRUE,1,"Alice and Bob are not yet legally separated, but because they are in the process, it could be argued that the statute should be applied considering their intent. However, they objectively do not meet the definition of legally separated yet.",written by me
301,,    (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.,"Alice and Bob got married on April 5th, 2012. Alice and Bob are now nearing the end of the legal separation process. Alice pays alimony. ",,TRUE,2,"Alice and Bob technically do not meet the definition of legally separated yet. But they are very close to doing so, and Alice paying alimony is very analogous to separate maintenance.",written by me
302,s7703_b_1_neg,"    (1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,","Alice and Bob got married on April 5th, 2012. Alice and Bob have a son, Charlie, who was born on September 16th, 2017. Alice and Charlie live in a home maintained by Alice since September 16th, 2017. Alice is entitled to a deduction for Charlie under section 151(c) for the years 2017 to 2019. Alice and Bob file a joint return for the years 2017 to 2019. The current year is 2018.",Section 7703(b)(1) applies to Alice for the year 2018. -> Contradiction,FALSE,0,Alice files a joint return.,added year from original task question to fact pattern
303,s7703_b_1_pos,"    (1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,","Alice and Bob got married on April 5th, 2012. Alice and Bob have a son, Charlie, who was born on September 16th, 2017. Alice and Charlie live in a home maintained by Alice since September 16th, 2017. Alice is entitled to a deduction for Charlie under section 151(c) for the years 2017 to 2019. Alice files a separate return. The current year is 2018.",Section 7703(b)(1) applies to Alice for the year 2018. -> Entailment,FALSE,0,"Alice is married and files a separate return. She has maintained the home with her son, who she remains entitled to a deduction for, for over a year before the current year. ",added year from original task question to fact pattern
304,s7703_b_2_neg,"    (2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and","Alice and Bob got married on April 5th, 2012. Alice and Bob have a son, Charlie, who was born on September 16th, 2017. Alice and Charlie live in a home for which Alice furnished 40% of the maintenance costs, since September 16th, 2017. Alice is entitled to a deduction for Charlie under section 151(c) for the years 2017 to 2019. The current year is 2018.",Section 7703(b)(2) applies to Alice maintaining her home for the year 2018. -> Contradiction,FALSE,0,"During the taxable year, Alice furnished less than one-half of the cost of maintaining the household.",added year from original task question to fact pattern
305,s7703_b_2_pos,"    (2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and","Alice and Bob got married on April 5th, 2012. Alice and Bob have a son, Charlie, who was born on September 16th, 2017. Alice and Charlie live in a home maintained by Alice since September 16th, 2017. Alice is entitled to a deduction for Charlie under section 151(c) for the years 2017 to 2019. Alice and Bob file a joint return for the years 2017 to 2019. The current year is 2018.",Section 7703(b)(2) applies to Alice maintaining her home for the year 2018. -> Entailment,FALSE,0,"During the taxable year, Alice furnished all costs of maintaining the household.",added year from original task question to fact pattern
306,,"    (2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and","Alice and Bob got married on April 5th, 2012. Alice and Bob have a son, Charlie, who was born on September 16th, 2017. Alice and Charlie live in a home that they jointly maintain with a perfectly even split, since September 16th, 2017. Alice is entitled to a deduction for Charlie under section 151(c) for the years 2017 to 2019. Alice and Bob file a joint return for the years 2017 to 2019. The current year is 2018.",,TRUE,2,"Because both Alice and Charlie furnish exactly one-half of the cost of maintaining the household, it depends on the intent of the statute.",written by me
307,s7703_b_3_neg,"    (3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,","Alice and Bob got married on April 5th, 2012. Alice and Bob have a son, Charlie, who was born on September 16th, 2017. Alice and Charlie live in a home maintained by Alice since September 16th, 2017. Alice is entitled to a deduction for Charlie under section 151(c) for the years 2017 to 2019. Bob lived in the same house as Alice and Charlie from September 16th, 2017 until October 10th, 2018. The current year is 2018.",Section 7703(b)(3) applies to Alice maintaining her home for the year 2018. -> Contradiction,FALSE,0,"For the last 6 months of the taxable year, Alice and Bob lived in the same household.",added year from original task question to fact pattern
308,s7703_b_3_pos,"    (3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,","Alice and Bob got married on April 5th, 2012. Alice and Bob have a son, Charlie, who was born on September 16th, 2017. Alice and Charlie live in a home maintained by Alice since September 16th, 2017. Alice is entitled to a deduction for Charlie under section 151(c) for the years 2017 to 2019. Alice and Bob legally separated on February 10th, 2018. Bob lived in the same house as Alice and Charlie from September 16th, 2017 until February 10th, 2018. The current year is 2018.",Section 7703(b)(3) applies to Alice maintaining her home for the year 2018. -> Entailment,FALSE,0,"For the last 6 months of the taxable year, Alice and Bob were legally separated and did not live in the same household.",added year from original task question to fact pattern; edited by me due to ambiguity in fact pattern
309,,"    (3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,","Alice and Bob got married on April 5th, 2012. Alice and Bob have a son, Charlie, who was born on September 16th, 2017. Alice and Charlie live in a home maintained by Alice since September 16th, 2017. Alice is entitled to a deduction for Charlie under section 151(c) for the years 2017 to 2019. Alice and Bob are still together, but on February 10th, 2018, Bob started working overseas. Bob lived in the same house as Alice and Charlie from September 16th, 2017 until February 10th, 2018. The current year is 2018.",,TRUE,2,"For the last 6 months of the taxable year, Bob was not literally a member of Alice's household, but they were still together and colloquially could be considered as such.",written by me