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Further deductions are allowed in determining "taxable income", such as capital losses, half of capital gains included in income, and a special deduction for residents of northern Canada. Deductions permit certain amounts to be excluded from taxation altogether. "Tax payable before credits" is determined using five tax brackets and tax rates.
In logic and proof theory, natural deduction is a kind of proof calculus in which logical reasoning is expressed by inference rules closely related to the "natural" way of reasoning. [1] This contrasts with Hilbert-style systems, which instead use axioms as much as possible to express the logical laws of deductive reasoning .
v. t. e. In the United States tax law, an above-the-line deduction is a deduction that the Internal Revenue Service allows a taxpayer to subtract from his or her gross income in arriving at "adjusted gross income" for the taxable year. These deductions are set forth in Internal Revenue Code Section 62. A taxpayer's gross income minus his or her ...
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Deduction theorem. In mathematical logic, a deduction theorem is a metatheorem that justifies doing conditional proofs from a hypothesis in systems that do not explicitly axiomatize that hypothesis, i.e. to prove an implication A → B, it is sufficient to assume A as a hypothesis and then proceed to derive B. Deduction theorems exist for both ...
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