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"impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement", "impot_revenu.credits_impots.divide.plafond" ], "source_code": "def formula_2005_01_01(foyer_fiscal, period, parameters):\n '''\n Crédit d'impôt dividendes\n 2005-2009\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2gr = foyer_fiscal('f2gr', period)\n credits_impots_divide = parameters(period).impot_revenu.credits_impots.divide\n revenus_capitaux_mobiliers_dividendes_taux = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes\n\n max1 = credits_impots_divide.plafond * (maries_ou_pacses + 1)\n return min_(revenus_capitaux_mobiliers_dividendes_taux.taux_abattement * (f2dc + f2gr), max1)\n", "start_line_number": 1417, "stop_line_number": 1430, "variables": [ "f2dc", "f2gr", "maries_ou_pacses" ] }, "2010-01-01": null }, "json_type": "number", "label": "Crédit d'impôt dividendes", 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