nx_fin_taxopt.nx
buildroot/runtime/nx_fin_taxopt.nx
about
nx_fin_taxopt.nx -- R7 tax-OPTIMIZATION / entity modeling = "park gains like the big companies", LEGALLY.
Models the §1202 QSBS exclusion (hold >=5yr in qualified small-biz stock -> exclude up to the greater of $10M
or 10x basis from federal cap gains), pass-through vs C-corp double-taxation comparison, and the value of
DEFERRING a tax bill (compound growth on the retained tax). Pure, i64 (cents/bps/years). AI drafts + MODELS;
a licensed CPA/attorney signs anything filed. license_tier: ORIGINAL
dependencies 1 imports · 1 importers
imports: nx_syscalls.nx
imported by: nx_fin_taxopt_gate.nx
structs
| none |
consts
| 7 | const TO_MAGIC_10000: i64 = 10000 |
| 9 | const TO_QSBS_MIN_YEARS: i64 = 5 |
| 10 | const TO_QSBS_FLOOR_CENTS: i64 = 1000000000 // $10,000,000 §1202 floor |
functions
| 12 | func to_max(a: i64, b: i64) -> i64 { if a > b { return a } return b } called by 1: to_qsbs_exclusion |
| 13 | func to_min(a: i64, b: i64) -> i64 { if a < b { return a } return b } called by 1: to_qsbs_exclusion |
| 16 | func to_qsbs_exclusion(gain_cents: i64, basis_cents: i64, held_years: i64, qualifies: i64) -> i64 |
| 24 | func to_tax_after_qsbs(gain_cents: i64, excluded_cents: i64, rate_bps: i64) -> i64 called by 1: main |
| 31 | func to_passthrough_tax(profit_cents: i64, individual_rate_bps: i64) -> i64 { return profit_cents * individual_rate_bps / TO_MAGIC_10000 } called by 1: main |
| 34 | func to_ccorp_total_tax(profit_cents: i64, corp_rate_bps: i64, div_rate_bps: i64, payout_bps: i64) -> i64 called by 1: main |
| 44 | func to_deferral_gain(tax_cents: i64, rate_bps: i64, years: i64) -> i64 called by 1: main |