:- visible findall/3.
:- visible(all).
:- visible(arity_builtins).
:- visible( var/1 ).
:- extrn iassert/1.

:-extrn member/2.
:-extrn writeln/1.
:-extrn	quicksort/2.
:-extrn last/2.
:-extrn args/1.
:-extrn var_const/2.
:-extrn intersection/3.
:-extrn var_var/2.
:-extrn change_char/4.
:-extrn pattern/1.
:-extrn list_insert/4.
:-extrn string_change_char/4.
:-extrn clause_list/2.

:- extrn xyear/1.
:- extrn xarbitrary/1.
:- extrn interpreter/0.

:-public who_is/2.
:-extrn do1/1.
:-extrn do5/1.
:-extrn do8/1.
:-extrn do83/1.

%*09100 how can i protect money against creditor
%*09100 why should i maximize 401k deduction
f401k_deduction(maximize,_):-do(09100).
money(protect,_):-do(09100).
bankruptcy(file(_,_), _):-do(09100).
bankruptcy(safe, _):-do(09100).
money(safe, _):-do(09100).
invest(safe, _):-do(09100).
money(creditor,_):-do(09100).

%09101* how to convert nondeductible interests to deductible
convert(non_deductible,_):-do(09101).
convert(deductible,_):-do(09101).
loan(fee(_,_),_):-do(09101).

%10100* who can contribute to ira (==  % how can i contribute to ira)
%da
what_is(ira(_,_), _):-do(10100).
%da
ira(contribute,_):-do(10100).
ira(much,_):-do(10100).

%10101* what happens with my learning credit if my child does not % want to go to college
ira(college,_):- do(10101).
ira(child(_,_),_):- do(10101).
ira(penalize,_):-do(10101).
credit(learning,_):-do(10101).

%10102* how long can i wait before take distribution from my Roth IRA
ira(distribution,_):-do(10102).

%11100* how can i avoid tax from charitable action if i hold stock
stock(donate,_):-do(11100).
stock(charity,_):-do(11100).
taks(avoid,_):-do(11100).

%09102* can i deduct loan interest on my camper
deduct(loan(interest(_,_),_),_,09102):-do(09102).
  loan(interest(_,_),_):-do(09102).
deduct(mortgage_interest,_,09102):-do(09102).
deduct(mortgage(residence,_),_,09102):-do(09102).
  mortgage(residence,_):-do(09102).
loan(rv,_):-do(09102).
loan(camper,_):-do(09102).
loan(boat,_):-do(09102).

%03100* what is residence
what_is(residence, _):-do(03100).

%62100* do i need pay marriage penalty in the year of divorce
taks(divorce(_,_),_):-do(62100).
earn(spouse, _):-do(62100).
earn(more,_):-do(62100).
penalty(marriage,_):-do(62100).

%71100* name tax benefits on cafeteria company
taks(benefit(_,_), company(cafeteria,_)):-do(71100).
company(cafeteria,_):-do(71100).
company(care,_):-do(71100).
advantage(benefit(_,_),_):-do(71100).
taks_bracket(28,_):-do(71100).
taks_bracket(31,_):-do(71100).
income_taks(decrease,company(cafeteria,_)):-do(71100).
income_taks(state,company(cafeteria,_)):-do(71100).
credit(dependent_care,_):-do(71100).

%64100* when should i visit a doctor
schedule(a,w2):-do(64100).
expense(medical,_):-do(64100).
doctor(visit,_):-do(64100).
company(cafeteria,_):-do(64100).

%09103* what should i do with capital gain to decrease taxes
%09103* what is tax rate on capital gain
stock(growth,_):- do(09103).
capital_gain(long_term,_):-do(09103).
taks(capital_gain(decrease,_),_):-do(09103).
invest(cash,_):-do(09103).
loan(home_equity,_):-do(09103).
account(margin,_):-do(09103).
sell(stock(X,_),09103):-var(X), do(09103).
taks(decrease,_):-do(09103).
taks_rate(capital_gain(_,_),_):-do(09103).

%07100* what information should i give to auditor
%07100 what information request to auditor
information(volunteer,_):-do(07100).
information(give,_):-do(07100).
information(auditor(_,_),_):-do(07100).
request(information(auditor(_,_),_),_):-do(07100).
auditor(request(_,_),_):-do(07100).

%03101* how to choose a business
business(start,_):-do(03101).
business(choose,_):-do(03101).
taks(partnership,_):-do(03101).
deduct(money(_,_),_,03101):-do(03101).
deduct(business(_,_),_,03101):-do(03101).

%Solving Tax Problems

%How to respond to IRS notices
%How to cancel IRS penalties
%How to cancel interest
%What is the statute of limitations on collections
%How to eliminate liens
%Spousal tax relief
%How to stop a wage or bank levy
%How and when to use the Problems Resolution Office
%How to be forgiven of tax debt you cannot pay
%=============================================================

%06100* How to respond to IRS notices
%06100* when are irs notices wrong
%06100* how to prevent from paying you do not owe
notice(respond, _):-do(06100).
notice(incorrect, _):-do(06100).
notice(penalty(_,_),_):-do(06100).
prevent(pay(_,_,_),_):-do(06100).
proof(notice(incorrect,_),_):-do(06100).

%06101* How to cancel IRS penalties
penalty(cancel,_):-do(06101).
notice(penalty(_,_),_):-do(06101).

%06102* How to cancel interest
interest(cancel,_):-do(06102).

%21101* What is the statute of limitations on collections
limitations(taks(collection,_),_):-do(21101).
taks(collection,_):-do(21101).
collect(long,_):-do(21101).
extension(file(_,_),_):-do(21101).
extension(automatic,_):-do(21101).

%05101* How to eliminate liens
lien(eliminate,_):-do(05101).
cannot(pay(debt(_,_),_,_),_):-do(05101).
what_is(lien,_):-do(05101).

%62101* what is about spouse tax relief
ta(find,_):-do(62101).
ta(contact,_):-do(62101).
relief(spouse,_):-do(62101).
divorce(_,_):-do(62101).
file(return(X,_),_):- nonvar(X), X=joint, do(62101).
 return(joint,_):- do(62101).

%05102* How to stop a wage or bank levy
form(911,X,_):-var(X), do(05102).
levy(wage(_,_),_):- do(05102).
levy(bank,_):- do(05102).
lien(immediately,_):-do(05102).
debt(forgive,_):-do(05102).

%40100* How and when to use the Taxpayers Advocates Office
ta(use,_):-do(40100).
form(911,X,_):-var(X), do(40100).
dispute(involve,_):-do(40100).

  % forgive tax debt
%05103 05104* How to be forgiven of tax debt you cannot pay
%05103 05104* can my tax debt be forgiven
debt(forgive,_):-do(05103), do(05104).
cannot(pay(debt(_,_),_,_),_):-do(05103), do(05104).
cannot(pay(_,_,_),_):-do(05103), do(05104).
agreement(installment,_):-do(05103), do(05104).
form(433,X,_):-var(X), do(05103).
bankruptcy(discharge,_):-do(05103), do(05104).
offer_in_compromise(_,_):-do(05103), do(05104).

bankruptcy(filing,_):-do(05104).

%06103* how can i be forced to pay taxes i do not owe
audit(recieve,_):-do(06103).
audit(notice(_,_),_):-do(06103).
audit(record(_,_),_):-do(06103).
right(audit(record(_,_),_),_):-do(06103).
audit(date,_):-do(06103).
right(audit(date,_),_):-do(06103).
force(pay(taks(_,_),_,_),_):-do(06103).
 pay(taks(owe(_,_),_),_,_):-do(06103).
taks(owe(_,_),_):-do(06103).

%05105* How to call IRS bluffs
bluff(_,_):-do(05105).
deduction(claim,P):-var(P), do(05105).
deduction(receipt(_,_),_):-do(05105).
deduction(cancelled_check,_):-do(05105).
challenge(auditor,_):-do(05105).
disclose(facts,_):-do(05105).

%07101* how to prove deductions without a receipt
deduction(receipt(without,_),_):-do(07101).
receipt(without,_):-do(07101).
receipt(lost,_):-do(07101).
record(lost,_):-do(07101).
contribution(cash,_):-do(07101).

%07102* what IRS forms should you never sign
form(sign,_,_):-do(07102).

%05106* How to spy on the IRS
spy(_,_):-do(05106).

%07103* could i conduct audit by mail
audit(mail,_):-do(07103).

%07104* How to appeal an audit decision
appeal(audit(decision,_),_):-do(07104).
 audit(decision,_):-do(07104).
audit(abusive,_):-do(07104).
auditor(challenge(_,_),_):-do(07104).
owe(more,_):-do(07104).

%07105* How to recover the cost of an abusive audit
audit(abusive,_):-do(07105).
cost(recover,_):-do(07105).

%30100* When and how to use Tax Court
court(taks(_,_),_):-do(30100).

%09104* how to double my refund
%09104 tax over-withhold
refund(double, _):-do(09104).
taks(over_withhold,_):-do(09104).
ira(invest(_,_),_):-do(09104).

%09105* How to use affidavits to pay less tax
%09105* How to use explanation letter
pay(taks(less,_),_,_):-do(09105).
taks(less, _):-do(09105).
taks(lesser,_):-do(09105).
taks(decrease,_):-do(09105).
affidavit(_,_):-do(09105).
letter(explanation,_):-do(09105).

%09106* how can i double property tax deduction
deduction(property_taks(double,_),_):-do(09106).
deduction(double,_):-do(09106).

%09107* what deduction can i use if i pay estimated income tax
deduction(income_taks(estimate,_),_):-do(09107).
 income_taks(estimate,_):-do(09107).
%%taks(increase, state, income):- do(09107). %%%%%%???? Inna-3 args

%72100* is there a limit on deduction of non cash charitable contribution
limit(deduction(charity_contribution(non_cash,_),_),_):-do(72100).
deduction(charity_contribution(non_cash,_),_):-do(72100).
deduction(charity,_):-do(72100).
charuty_contribution(non_cash,_):-do(72100).

%07106* how to defend your business against an audit
business(defend, _):-do(07106).
business(protect,_):-do(07106).
business(penalize,_):-do(07106).
business(contractor(_,_),_):-do(07106).
business(subcontractor,_):-do(07106).
audit(against,_):-do(07106).

%03102* When to use independent contractors
contractor(use,_):-do(03102).
contractor(tools,_):-do(03102).
contractor(independent,_):-do(03102).
requirement(time,_):-do(03102).
requirement(place,_):-do(03102).
work(exclusively,_):-do(03102).
work(part_time,_):-do(03102).

%09108* how to turn your hobby into a business
business(hobby(_,_),_):-do(09108).
hobby(recategorize,_):-do(09108).
business(categorize,_):-do(09108).
business(profit,_):-do(09108).
business(plan,_):-do(09108).
hobby(profit,_):-do(09108).

%07107* How to audit-proof a tax return
return(audit_proof,_):-do(07107).
information(relevant,_):-do(07107).
charity_contribution(_,_):-do(07107).
business(milage,_):-do(07107).
cost(entertainment,_):-do(07107).
expense(medical,_):-do(07107).
form(8275,X,_):-var(X), do(07107).
file(disclosure,_):-do(07107).

%21100* How to get an extension of time to pay taxes
form(2688,X,_):-var(X), do(21100).
form(4868,X,_):-var(X), do(21100).
form(1127,X,_):-var(X), do(21100).
extension(return(_,_),_):-do(21100).
return(on_time,_):-do(21100).
pay(later,_,_):-do(21100).
extension(automatic,_):-do(21100).
extension(pay(taks(_,_),_,_),_):-do(21100).
 pay(taks(_,_),_,_).
need(time,_,21100):-do(21100).
hardship(undue,_):-do(21100).

%02100 I just completed my return and find that I owe the IRS money. What should I do?
%02100* what should i do if i owe money to irs
owe(money(_,_),_):-do(02100).
complete(just,_):-do(02100).
file(april15,_):-do(02100).
interest(decrease,_):-do(02100).

%12100* Can I ask to make installment payments on the amount I owe?
pay(monthly,_,_):-do(12100).
pay(owe(installment,_),_,_):-do(12100).
 owe(installment,_):-do(12100).
agreement(installment,_):-do(12100).
cost(alternative,_):-do(12100).

%12101 What kind of penalties and interest will I be
%     charged for paying and filing my taxes late?
%12101* what kind of penalties will i be charged for paying my taxes late
interest(charge,_):-do(12101).
penalty(charge,_):-do(12101).
pay(on_time,_,_):-do(12101).
pay(delay,_,_):-do(12101).
return(delay,_):-do(12101).
file(on_time,_):-do(12101).
taks(owe(_,_),_):-do(12101).

%12102* Can my refund be used to pay other debts?
refund(use,_):-do(12102).
pay(debt(other,_),_,_):-do(12102).
debt(other,_):-do(12102).
debt(past_due,_):-do(12102).
owe(child_support,_):-do(12102).

%12103* I am unable to pay my delinquent taxes. Will the IRS accept an Offer in Compromise?
offer_in_compromise(pay(taks(delinquent,_),_,_),_):-do(12103).
pay(unable,_,_):-do(12103).
pay(taks(delinquent,_),_,_):-do(12103).
offer_in_compromise(accept,_):-do(12103).

%04100* how to use computer tax return
form(1040,X,_):-var(X), do(04100).
return(paper,_):-do(04100).
return(electronic,_):-do(04100).
file(return(X,_),_):-nonvar(X), X=electronic, do(04100).
file(electronic,_):-do(04100).
irs(approve,_):-do(04100).

%04101* why to file a return electronically
file(safe,_):-do(04101).
file(fast,_):-do(04101).
file(return(X,_),_):-nonvar(X), X=electronic, do(04101).
file(electronic,_):-do(04101).

%04102* what forms can i file on computer
form(download,_,_):-do(04102).
form(electronic,_,_):-do(04102).

%40101* How to Choose a Tax Preparer.
irs(recommend,_):-do(40101).
preparer(recommend,_):-do(40101).
preparer(select,_):-do(40101).
preparer(choose,_):-do(40101).

%04103* when can i use telefile
telefile(_,_):-do(04103).
file(return(X,_),_):-nonvar(X), X=tele, do(04103).
return(tele,_):-do(04103).
file(tele,_):-do(04103).

%61100* What are capital gains and capital losses
%61100 how about my taxes if i own my property more than...
what_is(capital_gain(long_term,_),_):-do(61100).
what_is(capital_gain(_,_),_):-do(61100).
what_is(capital_loss(long_term,_),_):-do(61100).
what_is(capital_loss(_,_),_):-do(61100).
%% short_term
trade(long_term,_):-do(61100).
trade(short_term,_):-do(61100).
capital_loss(determine,_):-do(61100).
capital_gain(determine,_):-do(61100).
capital_gain(decrease,_):-do(61100).
property(more,_):-do(61100).
property(less,_):-do(61100).
sell(property(_,_),_):-do(61100).
property(base,_):-do(61100).
property(estimate,_):-do(61100).

%30101* How to request an appeal of a specific collection action
what_is(request(appeal(_,_),_),_):-do(30101).
request(appeal(collection,_),_):-do(30101).
appeal(collection,_):-do(30101).
form(9423,X,_):-var(X), do(30101).
publication(1660,_):-do(30101).
right(appeal(_,_),_):-do(30101).

%73100* How to claim dependents on your tax return
deduction(dependent(_,_),_):-do(73100).
dependent(claim,_):-do(73100).
dependent(test(_,_,_),_):-do(73100).
deduction(allow, _):-do(73100).
test(citizenship, _,73100):-do(73100).
test(relationship, _,73100):-do(73100).
return(joint,_):-do(73100).
test(gross_income(_,_), _,73100):-do(73100).
test(support, _,73100):-do(73100).

%50100* What is Earned Income Credit
%50100 What is the Earned Income Tax Credit (EITC)?
what_is(taks_credit(_,_),_):-do(50100).
earned_income(tax_credit(_,_,_,_),_):-do(50100).
taks(owe(_,_),_):-do(50100).
taks(decrease,_):-do(50100).
money(back,_):-do(50100).
tax_credit(rule,_,_,50100):-do(50100).

%50101* Who can claim the tax credit?
right(tax_credit(_,_,_,_),_):-do(50101).
tax_credit(claim,_,_,50101):-do(50101).
%61106* what is SSN
%61107* what is ITIN
what_is(ssn,_):-do(61106).
what_is(itin,_):-do(61107).

%61101* Who is a qualifying child?
child(qualifying,_):- do(61101).
what_is(child(qualifying,_),_):- do(61101).

%61102* What is Earned Income?
what_is(earned_income(X,_),_):- var(X), do(61102), !.

%61103* What is taxable Earned Income?
%taxable_earned_income(_,_):-var(X), do(61103).
what_is(taxable_earned_income(_,_),_):-do(61103), !.

%61104* What is nontaxable Earned Income?
what_is(earned_income(nontaxable,_),_):-do(61104), !.
 earned_income(nontaxable,_):-do(61104).

%61105* What is Modified AGI?
agi(modified,_):- do(61105).
what_is(agi(modified,_),_):- do(61105), !.

%50102* How do I figure my tax credit?
tax_credit(calculate,_,how(calculate,_),50102):-do(50102).

%51100* What is the Advance Earned Income Tax Credit (Advance EITC)?
what_is(advance_tax_credit(_,_),_):-do(51100), !.

%51101* Why should I be interested in the Advance EITC?
advance_tax_credit(recieve,_):-do(51101).
advance_tax_credit(_,_):-do(51101).
right(advance_tax_credit(_,_),_):-do(51101).

%51102* How do I get Advance EITC payments?
pay(advance_tax_credit(X,_),_,_):-var(X), do(51102).

%51103* Could my Advance EITC payments change? %%%%-----
pay(advance_tax_credit(change,_),_,_):- do(51103).
 advance_tax_credit(change,_):- do(51103).
refund(advance_tax_credit(_,_),_):- do(51103).
form(w5,X,_):- var(X), do(51103).

%51104* If I get Advance EITC do I have to file a tax return?
need(return(advance_tax_credit(_,_),_),_,51104):-do(51104).
need(file(return(P,_),_),_,51104):-
  P=..[X|_], X=advance_tax_credit, do(51104).
return(advance_tax_credit(_,_),_):-do(51104).
file(return(P,_),_):- nonvar(P),  P=..[X|_], X=advance_tax_credit, do(51104).
file(return(advance_tax_credit(_,_),_),_):-do(51104).

%Employee Compensation

compensation(_,employee(_,_)):-
  do(60100),do(60101),do(74100),do(74101),do(77102),do(74103),do(75100),
  do(63100),do(80119),do(77100),do(77101),do(77102),do(77103),do(77104),
  do(77105),do(77106),do(77107),do(77108).

%60100* what should i do if i receive advance commissions
commission(advance,employee(_,_)):-do(60100).

%60101...* How can employee deduct income ==
%74102... how can i deduct income if i am employee
taxable_income(commission(_,_),employee(_,_)):- do(60100), do(60101).
taxable_earned_income(commission(_,_),employee(_,_)):-var(X),do(60100), do(60101).
refund(advance_tax_credit(_,_),employee(_,_)):- do(60101).
refund(commission(unearned,_),employee(_,_)):- do(60101).
deduct(income,employee(_,_),60101):-do(60101).
form(1040,X,_):-var(X), do(60101).

%74100 74101* are awards for employee taxable
gross_income(award,employee(_,_)):-do(74100).
taxable_income(award,employee(_,_)):- do(74100), do(74101).
form(w2,X,employee(_,_)):- var(X), do(74100), do(74101).

%74102* are awards included into taxable income for employee
deduct(income,employee(_,_),74102):-do(74102).
taxable_income(award,employee(_,_)):- do(74102).
taxable_income(exclude,employee(_,_)):- do(74102).

%74103* are gifts included into taxable income for employee
deduct(income,employee(_,_),74103):-do(74103).
taxable_income(gift,employee(_,_)):- do(74103).

%75100* should i include meals provided by my employer in taxable income
deduct(income,employee(_,_),75100):-do(75100).
taxable_income(meal,employee(_,_)):- do(75100).
taxable_income(lodging,employee(_,_)):- do(75100).

%63100* are expenses for interview included into taxable income
deduct(income,employee(_,_),63100):-do(63100).
taxable_income(expense(interview,_),employee(_,_)):- do(63100).
form(1040,X,employee(_,_)):-var(X), do(63100).

%80119* If i receive property for my services, should i include its value in gross income
taxable_income(property(_,_),employee(_,_)):- do(80119).
gross_income(property(_,_),employee(_,_)):- do(80119).

%77100* Are severance payments taxable
taxable_income(severance_pay,employee(_,_)):- do(77100).
taxable_income(lump_sum(cancel,_),employee(_,_)):- do(77100).
lump_sum(cancel,_):- do(77100).

%77101* i receive lump sum payment for accrued annual leave. should this
%      amount be included in taxable income
deduct(income,employee(_,_),77101):-do(77101).
taxable_income(lump_sum(leave,_),employee(_,_)):- do(77101).
lump_sum(leave,_):- do(77101).
form(w2,X,employee(_,_)):- var(X), do(77101).

%77102 sick benefits under the Railroad Unemployment Insurance Act
deduct(income,employee(_,_),77102):-do(77102).
taxable_income(benefit(sick,_),employee(railroad,_)):- do(77102).
benefit(sick,_):- do(77102).
taxable_income(pay(sick,_,_),employee(railroad,_)):- do(77102).
 pay(sick,_,_):- do(77102).
employee(railroad,_):- do(77102).

%77103* Are sick benefits taxable
deduct(income,employee(_,_),77103):-do(77103).
taxable_income(benefit(sick,_),employee(_,_)):- do(77103).
benefit(sick,_):- do(77103).
taxable_income(pay(sick,_,_),employee(_,_)):- do(77103).
 pay(sick,_,_):- do(77103).

%77104* Are unemployment benefits taxable
deduct(income,employee(_,_),77104):-do(77104).
taxable_income(benefit(unemployment,_),employee(_,_)):- do(77104).
benefit(unemployment,_):- do(77104).
publication(525,_):-do(77104).

%77105* Are medicare tax included in taxable income
taxable_income(taks(social_security,_),_):- do(77105).
 taks(social_security,_):- do(77105).
taxable_income(taks(medicare,_),_):- do(77105).
 taks(medicare,_):- do(77105).

%77106* Are amounts withheld from my wage taxable
taxable_income(wage(withheld,_),employee(_,_)):- do(77106).
wage(withheld,_):- do(77106).
form(w2,X,employee(_,_)):-var(X), do(77106).

%77107* Are union benefits taxable
deduct(income,employee(_,_),77107):-do(77107).
taxable_income(benefit(union,_),employee(_,_)):- do(77107).
benefit(union,_):- do(77107).
form(1040,X,employee(_,_)):-var(X), do(77107).

%77108* Should i include payments for child care in taxable income
taxable_income(pay(child_care,_,_),_):- do(77108).
 pay(child_care,_,_):- do(77108).
form(w2,X,employee(_,_)):-var(X), do(77108).
form(1040,X,_):-var(X), do(77108).

%02101 03103 61108 02102 02103* when i have to file a tax return
need(file(return(_,_),_),_,02101):- do(02101), do(03103), do(61108).
 file(return(X,_),_):- var(X), do(02101), do(03103), do(61108).
requirement(file(return(_,_),_),_):-do(02101), do(03103), do(61108).

%03103* what is filing status
what_is(filing_status(_,_),_):-do(03103), !.
filing_status(test(_,_,_),_):-do(02101), do(03103).
filing_status(more,_):-do(03103).
test(single,_,03103):-do(03103).
test(head_of_household,_,03103):-do(03103).
test(marriage,_,03103):-do(03103).
test(widow,_,03103):-do(03103).

%61108* what is gross income
what_is(gross_income(_,_),_):-do(61108), !.
gross_income(less,_):-do(61108).
limit(gross_income(_,_),_):-do(61108).
limit(require,_):-do(61108).

%02102* should i file tax return If i am not Resident Alien,
need(return(nonresident,_),_,02102):-do(02102).
need(file(return(nonresident,_),_),_,02102):-do(02102).
file(return(nonresident,_),_):- do(02102).
return(nonresident,_):-do(02102).
publication(519,_):-do(02102).

%02103* when should i file tax return
need(return(P,_),_,02103):-var(P), do(02103).
need(file(return(P,_),_),_,02103):-var(P), do(02103).
file(return(P,_),_):-  var(P), do(02103).

%30102* in what cases do i have right to appeal
challenge(audit(_,_),_):-do(30102).
challenge(collect(_,_),_):-do(30102).
challenge(collection,_):-do(30102).
right(appeal(_,_),_):-do(30102).

%30103* how can i appeal in connection with a bankruptcy case?
%30103* what should i do if i have a dispute with the IRS in connection
%        with a bankruptcy case?
challenge(bankruptcy(_,_),_):-do(30103).
dispute(bankruptcy(_,_),_):-do(30103).
appeal(bankruptcy(_,_),_):-do(30103).

%30104* what should i do if i disagree with the findings of an irs agent in
%       examination report
challenge(examination(_,_),_):-do(30104).
appeal(examination(_,_),_):-do(30104).
publication(5,_):-do(30104).

%30105* can i appeal irs actions to collect tax
appeal(collection,_):-do(30105).
appeal(collect(_,_),_):-do(30105).

%06104* how irs resolve dispute questions
dispute(resolve,_):-do(06104).
audit(before,_):-do(06104).
examination(before,_):-do(06104).
revenue_procedure(9615,_):-do(06104).
revenue_procedure(969,_):-do(06104).
what_is(statement_of_value,_):-do(06104).
examination(form(1040,_,_),_):-do(06104).

%77109* Are child support payments taxable
taxable_income(pay(child_support,_,_),_):- do(77109).
pay(child_support,_,_):- do(77109).

%77100* Are grants to help victims of natural disasters taxable
taxable_income(pay(disaster(X,_),_,_),_):- var(X), do(77110).
pay(disaster(X,_),_,_):- var(X), do(77110).
disaster(act,_):-do(77110).

%77111* are disaster unemployment assistence payments taxable
taxable_income(pay(disaster(X,_),_,_),_):- nonvar(X), X=unemployment, do(77111).
pay(disaster(unemployment,_),_,_):-do(77111).
  disaster(unemployment,_).

%77112* must i include gambling winnings as taxable income
taxable_income(winning(_,_),_):- do(77112).
winning(gamble,_):- do(77112).
deduct(gambling_loss,_,77112):-do(77112).
form(1040,a,_):-do(77112).
taxable_income(lottery,_):- do(77112).
winning(cash,_):- do(77112).
winning(noncash,_):- do(77112).
form(w2,g,_):-do(77112).

%61109* What is fair market value
what_is(fair_market_value,_):-do(61109).

%77113* Is income from hobby taxable
taxable_income(hobby(_,_),_):- do(77113).
hobby(income,_):-do(77113).
form(1040,a,_):-do(77113).
deduct(expense(hobby,_),_,77113):-do(77113).
deduction(expense(hobby,_),_):-do(77113).
expense(hobby(_,_),_):-do(77113).

%77114 if i sell stamps from my collection do i need to include the gain
%   to taxable income ---!!!!! is the gain on sale stamps from collection taxable
%77114* what should i do if i sell stamps from my collection
sell_hobby(hobby(_,_)).
sell_hobby(stamp).
sell_hobby(coin).
sell_hobby(collection).
taxable_income(hobby(_,_),_):- do(77114).
taxable_income(sell(P,_),_):- sell_hobby(P), do(77114).
gain(sell(P,_),_,77114):- sell_hobby(P),do(77114).
loss(sell(P,_),_,77114):- sell_hobby(P),do(77114).
capital_gain(hobby(_,_),_):-do(77114).
capital_gain(sell(P,_),_):-sell_hobby(P),do(77114).
sell(hobby(_,_),_):- do(77114).
sell(stamp,_):- do(77114).
sell(coin,_):- do(77114).
sell(collection,_):- do(77114).
cannot(deduct(loss(net,_,_),_,_),_):-do(77114).
deduct(loss(net,_,_),_,77114):-do(77114).
 loss(net,_,_).

%77115* does taxable income include illegal income
gross_income(illegal_income,_):-do(77115).
taxable_income(illegal_income,_):-do(77115).

%73101* 73102 how can i reduce my taxable income
%73101* how many exemption could i have if i am married
taxable_income(decrease,_):-do(73101), do(73102).
deduct(personal,_,73101):-do(73101), do(73102).
deduction(personal,P):-var(P), do(73101).
deduction(spouse,_):-do(73101).
deduction(marriage,_):-do(73101).

%73102* in what cases can my personal exemption be reduced (+73101)
%73102* could i have personal exemption if my agi is greater than 100000 dollars
deduction(claim,P):-var(P), do(73102).
deduction(personal,P):-var(P), do(73102).
deduction(decrease,_):-do(73102).
deduction(amount,_):-do(73102).
agi(more,_):-do(73102).
form(1040,X,_):-var(X), do(73102).
form(1040,a,_):-do(73102).

%73103* could i take exemption for myself if i am claimed as a dependent
%73103* when i can not claim personal exemption
deduction(claim,dependent(_,_)):-do(73103).
deduction(personal,dependent(_,_)):-do(73103).
 dependent(claim,_):-do(73103).
cannot(deduction(claim,_),_):-do(73103).
cannot(deduction(personal,_),_):-do(73103).

%73104* could i claim spouse exemption if we were divorced at the end of 1999
deduction(personal,divorce(_,_)):-do(73104).
deduction(claim,divorce(_,_)):-do(73104).
cannot(deduction(claim,_),_):-do(73104).
cannot(deduction(personal,_),_):-do(73104).
deduction(personal,spouse):-do(73104).
deduction(claim,spouse):-do(73104).
deduction(personal,marriage):-do(73104).
deduction(claim,marriage):-do(73104).

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%
%80100 80102* what should i do if i bought home
%80100* what is basis of home
what_is(basis(home(_,_,_),_,80100),_):-do(80100).
basis(home(X,_,_),define,80100):-var(X), do(80100).
buy(home(_,_,_),80100):-do(80100).
publication(523,_):-member(N,[80100,80101,80102,80103,80104,80105,80106,
      80107,80108,80109,80110,80111,80112,80113,80114,80115,80116,
      80117,80118]), do(N).

%80101* what is adjusted basis of home
what_is(adjusted_basis(home(_,_,_),_,80101),_):-do(80101).
adjusted_basis(home(_,_,_),define,80101):-do(80101).

%80101...* how to figure gain on sale of my home
gain(sell(home(X,_,_),_),how(calculate,_),80101):-var(X), do(80101).
loss(sell(home(X,_,_),_),how(calculate,_),80101):-var(X), do(80101).

%80102* what is cost of property
%80102...* how to figure home basis  ( big answer )
%80102...* how to figure basis when i buy home
%80102...* when can i reduce home basis
cost(property(_,_),_):-do(80102).
cost(home(_,_,_),_):-do(80102).
basis(home(X,_,_),how(calculate,_),80102):-var(X), do(80102).
buy(home(_,_,_),80102):-do(80102).
pay(points,homeseller,80102):-do(80102).
basis(home(X,_,_),decrease,80102):-var(X), do(80102).
worksheet(1,_):-do(80102).

%80103* Are settlement fees included in home basis
%80103* how to figure home basis if i pay settlement fees
basis(home(X,_,_),how(calculate,_),80103):-var(X), do(80103).
pay(settlement,80103):-do(80103).
fee(settlement,80103):-do(80103).
buy(home(_,_,_),80103):-do(80103).
cost(closing,80103):-do(80103).

%80104* May Real Estate Taxes affect home basis
basis(home(X,_,_),how(calculate,_),80104):-var(X), do(80104).
property_taks(home(_,_,_),80104):-do(80104).

%80105* how to figure basis when i build house on my own land
basis(home(build,_,_),how(calculate,_),80105):-do(80105), do(80106).
home(build,_,80105):-do(80105).

%80106* should i reduce basis when builder gave me temporary house for period
%      of construction a new home
basis(home(temporary,_,_),how(calculate,_),80106):-do(80106).
basis(home(temporary,_,_),decrease,80106):-do(80106).
 home(temporary,_,80106):-do(80106).

%80107* how to figure basis in the case of cooperative home
basis(home(cooperative,_,_),how(calculate,_),80107):-do(80107).

%80108* how to figure home basis in the case of condominium
basis(home(condominium,_,_),how(calculate,_),80108):-do(80108).
 home(condominium,_,80108):-do(80108).

%80109* how to figure basis if i receive home as gift
basis(home(gift,_,_),how(calculate,_),80109):-do(80109).
 home(gift,_,80109):-do(80109).

%80110* how to figure basis when i received home from spouse
basis(home(spouse,_,_),how(calculate,_),80110):-do(80110).
basis(home(divorce(_,_),_,_),how(calculate,_),80110):-do(80110).
  home(divorce(_,_),_,80110):-do(80110).
publication(504,_):-do(80110).

%80111* how to figure basis when i received home as inheritance
basis(home(inheritance,_,_),how(calculate,_),80111):-do(80111).
 home(inheritance,_,80111):-do(80111).
basis(home(death,_,_),how(calculate,_),80111):-do(80111).
 home(death,_,80111):-do(80111).
property(community,80111):-do(80111).
publication(555,_):-do(80111).

%80112- how to figure basis when i received home in trade (eliminate trade(_,_))
basis(home(X,_,_),how(calculate,_),80112):-var(X), do(80112).
trade(home(_,_,_),80112):-do(80112).

%80113* how to get information on basis
basis(_,information(_,_),80113):-do(80113).
publication(551):-do(80113).

%80114* what increases to basis
basis(home(X,_,_),increase,80114):-var(X), do(80114).

%80115* what decreases to basis
basis(home(X,_,_),decrease,80115):-var(X), do(80115).

%80116* how do home improvements affect on basis
basis(home(X,_,_),increase,80116):-var(X), do(80116).
basis(home(X,_,_),decrease,80116):-var(X), do(80116).
basis(home(improvement,_,_),how(calculate,_),80116):- do(80116).
home(improvement,_,80116):-do(80116).

%80117* how does home repair affect on basis
basis(home(repair,_,_),how(calculate,_),80117):-do(80117).
home(repair,_,80117):-do(80117).

%80118* what records prove my homes adjusted bases
%80118* how many years must i keep records on home adjusted bases
%80118* what records must i keep
proof(adjusted_basis(home(_,_,_),_,_),_):-do(80118).
record(adjusted_basis(home(_,_,_),_,_),_):-do(80118).
keep(record(adjusted_basis(_,_,_),_),what):-do(80118).
keep(record(adjusted_basis(_,_,_),_),how_long):-do(80118).
need(record(adjusted_basis(_,_,_),_),_,80118):-do(80118).
need(keep(record(P,_),what),_,80118):-P=..[X|_], X=adjusted_basis, do(80118).
need(keep(record(P,_),how_long),_,80118):-P=..[X|_], X=adjusted_basis,do(80118).

%82100* what should i do when i sold home
sell(home(X,_,_),82100):-var(X), do(82100).
publication(523,_):-do(82100).

%82101* can i exclude from income gain from the sale of my house
%82101* how much gain on the sale of my house can i exclude from income
%82101- can i exclude from taxable income gain from the sale of my house
%82101...* when can i use reduced exclusion
gross_income(sell(home(_,_,_),_),homeseller):-do(82101), do(82102).
taxable_income(sell(home(_,_,_),_),homeseller):-do(82101), do(82102).
taxable_income(decrease,X):-nonvar(X), X=homeseller, do(82101).
gross_income(decrease,homeseller):-do(82101).
deduct(income,homeseller,82101):-do(82101).
deduct(gain(sell(P,_),_,_),homeseller,82101):-P=..[X|_], X=home, do(82101).
limit(exclusion(amount,homeseller,_),_):-do(82101).
limit(deduct(gain(_,_,_),homeseller,_),_):-do(82101).
exclusion(amount,homeseller,82101):-do(82101).
exclusion(decrease,homeseller,82101):-do(82101).
worksheet(3,_):-do(82101).
publication(523,_):-do(82101).

%82102* can i deduct loss on the sale of my home
deduct(loss(sell(P,_),_,_),homeseller,82102):-
   nonvar(P), P=..[X|_], X=home, do(82102).
form(1040,X,homeseller):-var(X), do(82102), do(82104).
form(w2,X,homeseller):-var(X), do(82102), do(82104).
publication(523,_):-do(82102).

%82103* how to figure gain (loss) on sale of my home
gain(sell(home(X,_,_),_),how(calculate,_),82103):-var(X), do(82103).
loss(sell(home(X,_,_),_),how(calculate,_),82103):-var(X), do(82103).
publication(523,_):-do(82103).
how(calculate,_).

%82104* what is selling price of home
%82104* what is personal property
what_is(home(selling_price,_,_),_):-do(82104).
what_is(home(price,_,_),_):-do(82104).
what_is(selling_price,_):-do(82104).
home(selling_price,_,82104):-do(82104).
home(price,_,82104):-do(82104).
%what_is(property(personal,_),_):-do(82104).
property(personal,_):-do(82104).
form(1099,s,_):-do(82104).
publication(523,_):-do(82104).

%82105* what is amount realized
%82105- what is amount realized on sale of home
%82105* what are selling expenses
what_is(amount_realized(home(_,_,_),_),_):-do(82105), !.
amount_realized(home(_,_,_),_):-do(82105).
what_is(expense(sell(_,_),_),_):-do(82105), !.
expense(sell(_,_),_):-do(82105).
publication(523,_):-do(82105).

%82106* how to figure gain (loss) when i trade home
trade(home(_,_,_),82106):-do(82106).
gain(trade(home(_,_,_),_),how(calculate,_),82106):-do(82106).
loss(trade(home(_,_,_),_),how(calculate,_),82106):-do(82106).
publication(523,_):-do(82106).

%82107* how to figure gain in the case of home foreclosure (repossession)
%82107* how to figure gain from sale if i abandon my home
gain(sell(home(X,_,_),_),how(calculate,_),82107):-
  (X=foreclosure; X=repossession; X=abandonment),
  do(82107).
loss(sell(home(X,_,_),_),how(calculate,_),82107):-
  (X=foreclosure; X=repossession; X=abandonment),
  do(82107).
gain(home(X,_,_),_,82107):-
  nonvar(X),
  (X=foreclosure; X=repossession; X=abandonment),
  do(82107).
loss(home(X,_,_),_,82107):-
  nonvar(X),
  (X=foreclosure; X=repossession; X=abandonment),
  do(82107).
 home(foreclosure,_,82107):-do(82107).
 home(repossession,_,82107):-do(82107).
 home(abandonment,_,82107):-do(82107).
form(1040,d,_):- do(82107).
schedule(d,1040):-do(82107).
bankruptcy(home(_,_,_),_):-do(82107).
home(debt(cancel,_),_,82107):-do(82107).
gross_income(debt(cancel,_),_):-do(82107).
debt(cancel,_):-do(82107).
publication(908,_):-do(82107).
form(1099,X,_):-var(X), do(82107).
publication(544,_):-do(82107).
publication(523,_):-do(82107).

%82108* how to figure gain(loss) when i transfer home to spouse
gain(home(transfer,_,_),_,82108):-do(82108).
 home(transfer,_,82108):-do(82108).
loss(home(transfer,_,_),_,82108):-do(82108).
gain(home(spouse,_),_,82108):-do(82108).
 home(spouse,_,82108):-do(82108).
loss(home(spouse,_,_),_,82108):-do(82108).
publication(504,_):-do(82108).
publication(523,_):-do(82108).

%%% 13.01.00
%82109* when can i claim exclusion of gain from income
%82109* are there limits on exclusion of gain for homesellers
%82109* what are tests on exclusion of gain for homesellers
%82109...* how can i exclude gain from selling of my house
exclusion(claim,homeseller,82109):-do(82109).
limit(exclusion(_,homeseller,_),_):-do(82109).
limit(deduct(gain(_,_,_),homeseller,_),_):-do(82109).
exclusion(sell(home(_,_,_),_),homeseller,82109):- do(82109).
deduct(gain(sell(P,_),_,_),homeseller,82109):-P=..[X|_], X=home, do(82109).
exclusion(test(_,_,_),homeseller,82109):- do(82109).
deduct(gain(test(_,_,_),_,_),homeseller,82109):- do(82109).
 gain(test(_,_,_),_,82109).
own(home(_,_,_),homeseller):-do(82109).
test(ownership,homeseller,82109):-do(82109).
test(use,homeseller,82109):-do(82109).
home(less,homeseller,82109):-do(82109).
home(more,homeseller,82109):-do(82109).
exclusion(decrease,homeseller,82109):-do(82109).
publication(523,_):-do(82109).

%82110...* how to figure period in ownership (use) test
%82110* does period in ownership (use) test have to be continuous
test(ownership,homeseller,82110):-var(X), do(82110).
test(use,homeseller,82110):-var(X), do(82110).
period(continuous,82110):-do(82110).
period(how(calculate,_),82110):-do(82110).
exclusion(decrease,homeseller,82110):-do(82110).
publication(523,_):-do(82110).

%82111* how about ownership (use) test when i sold stock in a cooperative housing corporation
test(ownership,homeseller,82111):-do(82111).
test(use,homeseller,82111):-do(82111).
sell(stock(home(cooperative,_,_),_),82111):-do(82111).
home(cooperative,homeseller,82111):-do(82111).
publication(523,_):-do(82111).

%82112* how about ownership (use) test for individuals with a disability
test(ownership,disability,82112):-do(82112).
test(use,disability,82112):-do(82112).
publication(523,_):-do(82112).

%82113* how to affect on ownership (use) test the sale of my previous house
test(ownership,homeseller,82113):-do(82113).
test(use,homeseller,82113):-do(82113).
home(previous,homeseller,82113):-do(82113).
 period(how(calculate,_),82113).
sell(home(X,_,_),82113):-nonvar(X), X=previous, do(82113).
gain(sell(home(X,_,_),_),_,82113):-nonvar(X), X=previous, do(82113).
publication(523,_):-do(82113).

%82114* how about ownership (use) test if my previous home destroyed (condemned)
test(ownership,homeseller,82114):-do(82114).
test(use,homeseller,82114):-do(82114).
destroy(home(previous,homeseller,_),82114):-do(82114).
condemn(home(previous,homeseller,_),82114):-do(82114).
 period(how(calculate,_),82114).
publication(523,_):-do(82114).

%82115* can divorce affect on ownership (use) test
%82115- can marriage affect on ownership (use) test ( test(marriage,..) )
%82115* can death of one spouse affect on ownership (use) test
%exclusion(sell(home(_,_,_),_),homeseller,82115):- do(82115).
%deduct(gain(sell(P,_),_,_),homeseller,82115):-P=..[X|_], X=home, do(82115).
test(ownership,marriage,82115):-do(82115).
test(ownership,spouse,82115):-do(82115).
test(ownership,death,82115):-do(82115).
test(ownership,divorce(_,_),82115):-do(82115).
test(use,marriage,82115):-do(82115).
test(use,divorce(_,_),82115):-do(82115).
test(use,spouse,82115):-do(82115).
test(use,death,82115):-do(82115).
 period(how(calculate,_),82115).
publication(523,_):-do(82115).

%82116 82117 82118* can i exclude gain from sale of my house
%                     if i have used it for business
exclusion(sell(home(_,_,_),_),homeseller,82116):- do(82116), do(82117), do(82118).
exclusion(business(home(_,_,_),_),homeseller,82116):- do(82116), do(82117), do(82118).
deduct(gain(sell(P,_),_,_),homeseller,82116):-P=..[X|_], X=home, do(82116), do(82117), do(82118).
deduct(business(home(_,_,_),_),homeseller,82116):-do(82116), do(82117), do(82118).
gain(sell(home(_,_,_),_),_,82116). %:- do(82116), do(82117), do(82118).
sell(home(X,_,_),82116):- var(X), do(82116), do(82117), do(82118).
test(ownership,homeseller,82116):-do(82116), do(82117), do(82118).
test(use,homeseller,82116):-do(82116), do(82117), do(82118).
business(home(_,homeseller,_),82116):-do(82116), do(82117), do(82118).
home(rent,homeseller,82116):-do(82116), do(82117), do(82118).
publication(523,_):-do(82116).

form(4797,X,homeseller):- var(X), do(82117).
publication(523,_):-do(82117), do(82118).

business(home(depreciation,homeseller,_),82128):- do(82118).
home(depreciation,homeseller,82128):- do(82118).

%82119* how to deduct real estate tax when selling home
deduct(property_taks(sell(P,_),_),_,82119):-P=..[X|_], X=home, do(82119).
property_taks(sell(home(_,_,_),_),82119):-do(82119).
form(1099,s,homeseller):- do(82119).
form(1099,s,homebuyer):- do(82119).
publication(530,_):-do(82119).
publication(523,_):-do(82119).

%82120* Can i deduct transfer (stamp) taxes on the sale of my home
deduct(transfer_taks(sell(P,_),_),_,82120):-P=..[X|_], X=home, do(82120).
 transfer_taks(sell(home(_,_,_),_),_):-do(82120).
deduct(stamp_taks(sell(P,_),_),_,82120):-P=..[X|_], X=home,do(82120).
 stamp_taks(sell(home(_,_,_),_),82120):-do(82120).
 deduct(transfer_taks(_,_),_,82120).
 deduct(stamp_taks(_,_),_,82120).
amount_realized(home(_,_,_),82120):-do(82120).
basis(home(X,homebuyer,_),how(calculate,_),82120):-var(X), do(82120).
 home(_,homebuyer,82120).
buy(home(_,_,_),82120). %:-do(82120).
publication(523,_):-do(82120).

%82121* do i need report gain if i sold my house (on my tax return)
gain(report,when,82121):-do(82121).
need(return(_,_),when,82121):- do(82121).
sell(home(_,_,_),82121).
need(report,when,82121). %:-do(82121).
gain(sell(home(_,_,_),_),when,82121):- do(82121).
publication(523,_):-do(82121).

%%%%%%%%%%%%% continue
%82122...* how do i report gain on sale of my house
%82122...- how do i need report gain on sale of my house
gain(report,how(report,_),82122):-do(82122), do(82125).
gain(sell(home(_,_,_),_),how(report,_),82122):- do(82122), do(82125).
%need(return(_,_),how(report,_),82122):- do(82122).
form(1040,d,homeseller):- do(82122), do(82125).
schedule(d,1040):- do(82122).
worksheet(2,_):-do(82122), do(82125).
worksheet(4,_):-do(82122), do(82125).
keep(record(X,homeseller),what):-var(X), do(82122), do(82125).
taks_rate(capital_gain(_,_),_):-do(82122).
publication(523,_):-do(82122).

%82123 What is installment sale
what_is(installment_sale,_):-do(82123).
gain(installment_sale,_,82123):-do(82123).
publication(523,_):-do(82123).

%82124 How to fill in tax return when i had installment sale of home
gain(report,how(report,_),82124):-do(82124).
return(installment_sale,homeseller):- do(82124).
%return(gain(installment_sale,_,_),homeseller):- do(82124).
gain(installment_sale,how(report,_),82124):- do(82124).
gain(sell(home(_,_,_),_),how(report,_),82124):- do(82124).
form(1040,b,homeseller):- do(82124).
schedule(b,1040):- do(82124).
schedule(1,1040):- do(82124).
form(1040,a,_):-do(82124).
need(ssn,_,82124):-do(82124).
need(itin,_,82124):-do(82124).
form(w7,X,itin):- var(X), do(82124).
publication(537,_):-do(82124).
publication(523,_):-do(82124).
how(report,_).

%82125 what is an example of reporting gain on selling a home
gain(report,example,82125):-do(82125).

%82126 can i exclude gain from selling my home if am not us citizen
exclusion(sell(home(_,_,_),_),X,82126):-nonvar(X), X=nonresident, do(82126).
deduct(gain(sell(_,_),_,_),X,82126):-nonvar(X), X=nonresident,do(82126).
publication(523,_):-do(82126).

%82127 how to exclude gain from home selling when my home was destroyed (condemned)
exclusion(sell(home(_,_,_),_),homeseller,82127):-do(82127).
destroy(home(X,homeseller,_),82127):-var(X), do(82127).
condemn(home(X,homeseller,_),82127):-var(X), do(82127).
deduct(gain(sell(P,_),_,_),homeseller,82127):-P=..[X|_], X=home, do(82127).
publication(544,_):-do(82127).
publication(523,_):-do(82127).

%82128 how to exclude gain from the sale of a remainder interest in my home
exclusion(sell(home(remainder_interest,_,_),_),homeseller,82128):-do(82128).
 sell(home(X,_,_),_):-nonvar(X), X=remainder_interest, do(82128).
 home(remainder_interest,_,82128):-do(82128).
deduct(gain(sell(remainder_interest,_),_,_),homeseller,82128):-do(82128).
 gain(sell(remainder_interest,_),_,82128):-do(82128).
 sell(remainder_interest,_):-do(82128).
publication(523,_):-do(82128).

/* %%%% 14.01
%83100 what is publication 530 about
what_is(publication(530,_),_):-do(83100), !.
publication(530,_):-do(83100).

%83101* can i have tax credit when i buy home
basis(home(columbia,homebuyer,_),decrease,83101):-do(83101).
buy(home(X,_,_),83101):-nonvar(X), X=columbia, do(83101).
tax_credit(claim,homebuyer,_,83101):-do(83101).
tax_credit(home(buy,_,_),homebuyer,_,83101):-do(83101).
tax_credit(home(columbia,_,_),homebuyer,_,83101):-do(83101).
 home(columbia,homebuyer,83101):-do(83101).
form(8859,X,homebuyer):-var(X), do(83101).
publication(530,_):-do(83101).

%13100 what records must i keep (== why must i keep record )
%13100* how to keep records
keep(record(X,_),what):- var(X), do(13100).
keep(record(_,_),how):- do(13100).
need(keep(record(X,_),what),_,13100):-var(X), do(13100).
need(keep(record(_,_),how),_,13100):- do(13100).
%publication(530,_):-do(13100).

%13101* how long to keep records
keep(record(X,_),how_long):- var(X), do(13101).
need(keep(record(X,_),how_long),_,13101):-var(X), do(13101).
limitations(period(_,_),_):-do(13101).

%83102 who can receive mortgage interest credit
mortgage_credit(X,_,83102):-var(X), do(83102).
tax_credit(mortgage_credit(_,_,_),homebuyer,_,83102):-do(83102).
publication(530,_):-do(83102).

%83103 what is mortgage credit certificate (mcc)
%83103 how can i get mcc (who can get mcc)
mortgage_credit(X,_,83103):-var(X), do(83103).
what_is(mcc(_,_),_):-do(83103).
mcc(_,_):-do(83103).
publication(530,_):-do(83103).

%83104 how to claim mortgage credit
mortgage_credit(claim,_,83104):- do(83104).
deduct(mortgage_credit(_,_,_),_,83104):- do(83104).
form(8396,X,_):- var(X), do(83104).
form(1040,X,_):- var(X), do(83104).
publication(530,_):-do(83104).

%83105 in what cases should i repay mortgage interest credit
%83105 what should i do if i sell home which buy using mcc
mcc(_,_):-do(83105).
sell(home(P,_,_),_):-nonvar(P), P=..[X|_], X=mcc, do(83105).
 home(mcc(_,_),_,83105):-do(83105).
refund(mortgage_credit(_,_,_),_):-do(83105).
publication(523,_):-do(83105).
publication(530,_):-do(83105).

%83106 how to calculate mortgage interest credit
mortgage_credit(report,how(calculate,_),83106):- do(83106).
form(8396,X,_):- var(X), do(83106).
publication(530,_):-do(83106).

%83107 what limits may apply to my mortgage credit
limit(mortgage_credit(_,_,_),_):- do(83107).
form(1040,_,_):- do(83107).
publication(530,_):-do(83107).

%83108 in what cases mortgage credit must be divided
%         with more than one person
mortgage_credit(more,how(calculate,_),83108):- do(83108).
mortgage_credit(divide,how(calculate,_),83108):- do(83108).
publication(530,_):-do(83108).

%83109 can i carry forward unused portion of my mortgage credit
mortgage_credit(forward,how(calculate,_),83109):- do(83109).
mortgage_credit(unused,how(calculate,_),83109):- do(83109).
publication(530,_):-do(83109).

%83110 what should i do when i refinance mortgage loan on which i get MCC
mortgage_credit(refinance,how(calculate,_),83110):- do(83110).
mortgage(refinance,_):- do(83110).
form(8396,X,_):- var(X), do(83110).
keep(record(mcc(_,_),_),what):-do(83110).
 record(mcc(_,_),_):-do(83110).
mcc(_,_):-do(83110).
publication(530,_):-do(83110).

%83111 How to deduct expenses of owning a home
deduct(expense(home(_,_,_),_),homeowner(X,_),83111):-var(X), do(83111).
deduction(expense(home(_,_,_),_),homeowner(_,_)):- do(83111).
deduction(itemize,homeowner(_,_)):-do(83111).
form(1040,a,homeowner(_,_)):-do(83111).
publication(530,_):-do(83111).

%83112 can i deduct my house monthly payments
deduct(home(pay(monthly,_,_),_,_),homeowner(_,_),83112):-do(83112).
home(pay(monthly,_,_),homeowner(_,_),83112):-do(83112).
deduct(property_taks(home(_,_,_),_),homeowner(X,_),83112):-var(X), do(83112).
  property_taks(home(_,_,_),83112):-do(83112).
deduct(mortgage_interest,homeowner(X,_),83112):-var(X), do(83112).
publication(530,_):-do(83112).

deduction(property_taks(home(X,Y,S),Z),W):-  deduct(property_taks(home(X,Y,S),Z),W,_).
deduction(mortgage_interest,W):- deduct(mortgage_interest,W,_).

%83113 what can deduct minister(military) as homeowner
deduct(property_taks(home(_,_,_),_),homeowner(military,_),83113):-do(83113).
deduct(property_taks(home(_,_,_),_),homeowner(minister,_),83113):-do(83113).
 homeowner(military,_):-do(83113).
 homeowner(minister,_):-do(83113).
deduct(mortgage_interest,homeowner(military,_),83113):-do(83113).
deduct(mortgage_interest,homeowner(minister,_),83113):-do(83113).
publication(530,_):-do(83113).

%83114 what items can not i deduct in house payments
cannot(deduct(home(_,_,_),homeowner(_,_),_),_):-do(83114).
home(pay(monthly,_,_),homeowner(_,_),83114):-do(83114).
home(pay(non_deductible,_,_),homeowner(_,_),83114):-do(83114).
publication(530,_):-do(83114).

%83115 83116 where to deduct real estate taxes
deduct(property_taks(_,_),homeowner(_,_),83115):-do(83115), do(83116).
form(1040,a,_):-do(83115).
property_taks(_,83115):-do(83115), do(83116).
publication(530,_):-do(83115).

%83117 can i deduct delinquent tax of previous homeowner
cannot(deduct(taks(delinquent,_),homeowner(_,_),_),_):-do(83117).
deduct(taks(delinquent,_),homeowner(_,_),83117):-do(83117).
 taks(delinquent,_):-do(83117).
publication(530,_):-do(83117).

%83118  cannot deduct the total you pay into the escrow account
cannot(deduct(home(pay(_,_,_),_,_),homeowner(_,_),_),_):-do(83118).
deduct(home(pay(_,_,_),_,_),homeowner(_,_),83118):-do(83118).
publication(530,_):-do(83118).

%83119 how to deduct real estate tax if i receive a refund of real estate taxes
deduct(refund(property_taks(_,_),_),homeowner(_,_),83119):-do(83119).
deduction(refund(property_taks(_,_),_),homeowner(_,_)):-do(83119).
deduct(property_taks(decrease,_),homeowner(_,_),83119):-do(83119).
publication(525,_):-do(83119).
publication(530,_):-do(83119).

%83120 how to deduct Real Estate Items taxes
cannot(deduct(property_taks(_,_),homeowner(_,_),_),_):-do(83120).
deduct(property_taks(non_deductible,_),homeowner(_,_),83120):-do(83120).
property_taks(non_deductible,83120):-do(83120).
publication(530,_):-do(83120).

%83121 can i deduct amount paied for local benefits
cannot(deduct(benefit(local,_),homeowner(_,_),_),_):-do(83121).
deduct(benefit(local,_),homeowner(_,_),83121):-do(83121).
deduction(benefit(local,_),homeowner(_,_)):-do(83121).
  benefit(local,_):-do(83121).
publication(530,_):-do(83121).

%83122 can i deduct homeowners association assessments
cannot(deduct(association,homeowner(_,_),_),_):-do(83122).
deduct(association,homeowner(_,_),83122):-do(83122).
deduction(association,homeowner(_,_)):-do(83122).
publication(530,_):-do(83122).

%83123 how can i deduct property tax in the case of cooperative apartment
deduct(property_taks(home(cooperative,_,_),_),homeowner(_,_),83123):-do(83123).
home(cooperative,homeowner(_,_),83123):-do(83123).
deduct(property_taks(home(_,_,_),_),tenant,83123):-do(83123).
deduct(property_taks(home(_,_,_),_),stockholder,83123):- do(83123).
deduct(refund(property_taks(_,_),_),homeowner(corporation,_),83123):-do(83123).
deduction(refund(property_taks(_,_),_),homeowner(corporation,_)):-do(83123).
homeowner(corporation,_):-do(83123).
publication(530,_):-do(83123).

%83124 can i deduct mortgage credit interest
deduct(mortgage_interest,homeowner(X,_),83124):-var(X), do(83124).
deduction(mortgage_interest,homeowner(X,_)):-var(X), do(83124).
form(1040,a,homeowner(X,_)):-var(X), do(83124).
mortgage(refinance,_):- do(83124).
limit(deduct(mortgage_interest,homeowner(_,_),_),_):- do(83124).
limit(deduction(mortgage_interest,homeowner(_,_)),_):- do(83124).
publication(936,_):-do(83124).
publication(530,_):-do(83124).

%83125 what should i do if i receive a refund of home mortgage interest
deduct(refund(mortgage_interest,_),homeowner(_,_),83125):-do(83125).
deduction(refund(mortgage_interest,_),homeowner(_,_)):-do(83125).
refund(mortgage_interest,_):-do(83125).
record(mortgage_interest,_):-do(83125).
publication(525,_):-do(83125).
publication(530,_):-do(83125).

%%%% 17.01
%83126 what can i deduct as home mortgage interest
deduct(mortgage_interest,homeowner(_,_),83126):-do(83126).
deduction(mortgage_interest,homeowner(_,_)):-do(83126).
loan(home(_,_,_),_):-do(83126).
loan(home_equity,_):-do(83126).
loan(mortgage(_,_),_):-do(83126).
pay(interest(advance,_),_,_):-do(83126).
 interest(advance,_):-do(83126).
deduct(penalty(mortgage_interest,_),homeowner(_,_),83126):-do(83126).
 penalty(mortgage_interest,_):-do(83126).
deduction(penalty(mortgage_interest,_),homeowner(_,_)):-do(83126).
publication(530,_):-do(83126).

%83127 what is ground rent
%83127 can i deduct ground rent as mortgage interest
deduct(mortgage_interest,homeowner(_,_),83127):-do(83127).
deduction(mortgage_interest,homeowner(_,_)):-do(83127).
ground_rent(_,_):-do(83127).
deduct(ground_rent(_,_),homeowner(_,_),83127):-do(83127).
publication(530,_):-do(83127).

%83128 how can i deduct home mortgage interest in the case of cooperative apartment
deduct(mortgage_interest,homeowner(_,_),83128):-do(83128).
deduction(mortgage_interest,homeowner(_,_)):-do(83128).
home(cooperative,homeowner(_,_),83128):-do(83128).
deduct(refund(mortgage_interest,_),homeowner(_,_),83128):-do(83128).
deduction(refund(mortgage_interest,_),homeowner(_,_)):-do(83128).
form(1098,_,homeowner(_,_)):-do(83128).
publication(936,_):-do(83128).
publication(530,_):-do(83128).

%83129 can i deduct Mortgage Interest Paid at Settlement
deduct(mortgage_interest,homeowner(_,_),83129):-do(83129).
deduction(mortgage_interest,homeowner(_,_)):-do(83129).
pay(settlement,_,_):-do(83129).
form(1040,a,homeowner(_,_)):-do(83129).
publication(530,_):-do(83129).

%83130 what are points
%83130, 83131 how to deduct points
%83130 how to use test for points deduction
deduct(mortgage_interest,homeowner(_,_),83130):-do(83130).
deduction(mortgage_interest,homeowner(_,_)):-do(83130).
deduct(points,homeowner(_,_),83130):-do(83130).
deduction(points,homeowner(_,_)):-do(83130).
what_is(points,_):-do(83130), !.
loan(home(_,_,_),_):-do(83130).
loan(mortgage(_,_),_):-do(83130).
test(points,_,83130):-do(83130).
publication(535,_):-do(83130).
publication(530,_):-do(83130).

deduct(mortgage_interest,homeowner(_,_),83131):-do(83131).
deduction(mortgage_interest,homeowner(_,_)):-do(83131).
deduct(points,homeowner(_,_),83131):-do(83131).
deduction(points,homeowner(_,_)):-do(83131).
publication(530,_):-do(83131).

%83132 can i deduct points paid by me as homeseller
deduct(mortgage_interest,homeowner(_,_),83132):-do(83132).
deduction(mortgage_interest,homeowner(_,_)):-do(83132).
deduct(points,homeseller,83132):-do(83132).
deduction(points,homeseller):-do(83132).
cannot(deduct(points,homeseller),_):-do(83132).
amount_realized(home(_,homeseller,_),_):-do(83132).
pay(points,homeseller,_):-do(83132).
publication(530,_):-do(83132).

%83133 deduct points when funds provided are less than points
deduct(mortgage_interest,homeowner(_,_),83133):-do(83133).
deduction(mortgage_interest,homeowner(_,_)):-do(83133).
deduct(points,homeowner(_,_),83133):-do(83133).
deduction(points,homeowner(_,_)):-do(83133).
test(points,_,83133):-do(83133).
publication(530,_):-do(83133).

%83134 /Excess/ points
deduct(mortgage_interest,homeowner(_,_),83134):-do(83134).
deduction(mortgage_interest,homeowner(_,_)):-do(83134).
deduct(points,homeowner(_,_),83134):-do(83134).
deduction(points,homeowner(_,_)):-do(83134).
test(points,_,83134):-do(83134).
form(1098,_,homeowner(_,_)):-do(83134).
publication(530,_):-do(83134).

%83135 how to deduct points when mortgage ending early
%83135 what should i do with points when mortgage ending early
deduct(mortgage_interest,homeowner(_,_),83135):-do(83135).
deduction(mortgage_interest,homeowner(_,_)):-do(83135).
deduct(points,homeowner(_,_),83135):-do(83135).
deduction(points,homeowner(_,_)):-do(83135).
deduct(mortgage(full,_),homeowner(_,_),83135):- do(83135).
deduct(mortgage(early,_),homeowner(_,_),83135):-do(83135).
mortgage(full,_):- do(83135).
mortgage(early,_):-do(83135).
publication(530,_):-do(83135).

%83136 where to deduct home mortgage interest %%% ????
deduct(mortgage_interest,homeowner(_,_),83136):-do(83136).
deduction(mortgage_interest,homeowner(_,_)):-do(83136).
form(1040,a,homeowner(_,_)):-do(83136).
form(1098,_,homeowner(_,_)):-do(83136).
publication(530,_):-do(83136).

%83137 who receive mortgage interest statement
%83137 should i send mortgage interest statement to irs
record(mortgage_interest,_):-do(83137).
form(1098,_,homeowner(_,_)):-do(83137).
pay(settlement,_,_):-do(83137).
form(1040,a,homeowner(_,_)):-do(83137).
refund(mortgage_interest,_):-do(83137).
publication(530,_):-do(83137).

%10103 10106 can i deduct ira contribution from taxable income
%10103 10106 what are ira benefits
benefit(ira(roth,_),_):-do(10103), do(10106).
ira(roth,_):-do(10103).
cannot(deduct(contribution(P,_),_,_),_):-P=..[X|_], X=ira, do(10103), do(10106).
deduct(contribution(ira(_,_),_),_,10103):-do(10103), do(10106).
ira(withdrawal,_):-do(10103), do(10106).
income_taks(ira(withdrawal,_),_):-do(10103), do(10106).

%10104 can i convert money to a roth ira from traditional ira
ira(roth,_):-do(10104), do(10106).
ira(traditional,_):-do(10104), do(10106).
convert(ira(_,_),_):-do(10104), do(10106).
taxable_income(ira(traditional,_),_):-do(10104), do(10106).
deduct(contribution(ira(_,_),_),_,10104):-do(10104), do(10106).
ira(age,_):-do(10104), do(10106).
ira(agi(modified,_),_):-do(10104), do(10106).
contribution(ira(_,_),_):-do(10104), do(10106).
ira(distribution,_):-do(10104), do(10106).

%10105 can i withdraw funds from IRA for educational expenses
ira(new,_):-do(10105), do(10106).
ira(withdraw,_):-do(10105), do(10106).
taxable_income(ira(withdraw,_),_):-do(10105), do(10106).
ira(buy(home(first,_,_),_),_):-do(10105), do(10106).
 buy(home(first,_,_),_):-do(10105).
 home(first,_,_).
ira(expense(education,_),_):-do(10105), do(10106).
 expense(education,_):-do(10105).

publication(17,_):-do(10106).
publication(590,_):-do(10106).

%52100 what are tax benefits for parents with 1 child
%52100 what is child tax credit
tax_credit(child(_,_),parent,_,52100):-do(52100).
taks(benefit(child(_,_),_),parent):-do(52100).
benefit(child(_,_),parent):-do(52100).

%52101 what tax credit can i receive if i have more than 3 children
%52101 are there income (agi) restrictions on child tax credit
%52101 how do you claim child tax credit
tax_credit(child(_,_),parent,_,52101):-do(52101).
agi(modified,parent):-do(52101).
form(1040,_,parent):-do(52101).
form(8812,_,parent):-do(52101).
publication(17,_):-do(52101).

%tax_credit(higher_education,_,_,52100):-do(52100). */


%%%%%%%%%%%%%%%%%%%%  COMMON  PREDICATES %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%

what_is(P,_):- P, !.

who_is(_,_):-fail.

taxable_income(X,Y):- taxable_earned_income(X,Y).
earned_income(X,Y):- taxable_earned_income(X,Y).

adjusted_basis(X,_,Z):-basis(X,increase,Z).
adjusted_basis(X,_,Z):-basis(X,decrease,Z).
adjusted_basis(X,_,Z):-basis(X,adjustment,Z).

do(N):-do1(N), !.
do(N):-do5(N), !.
do(N):-do8(N), !.
do(N):-do83(N), !.
do(N):- interpreter, int_text(N,Str), iassert(Str), !.
do(N):- int_text(N,Nstr),
        concat([" Information on number ",Nstr," is absent."],Str),
        iassert(Str), !.