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"source_code": "def formula(foyer_fiscal, period, parameters):\n nbptr = foyer_fiscal('nbptr', period)\n taux_effectif = foyer_fiscal('taux_effectif', period)\n rni = foyer_fiscal('rni', period)\n bareme = parameters(period).impot_revenu.bareme_ir_depuis_1945.bareme\n\n return (taux_effectif == 0) * nbptr * bareme.calc(rni / nbptr) + taux_effectif * rni\n", "start_line_number": 1094, "stop_line_number": 1101, "variables": [ "nbptr", "rni", "taux_effectif" ] } }, "json_type": "number", "label": "Impôt sur le revenu brut avant non imposabilité et plafonnement du quotient", "name": "ir_brut", "referring_variables": [ "ir_plaf_qf", "ir_tranche" ], "start_line_number": 1088, "stop_line_number": 1101, "value_type": "float" }