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Isenção de IRPF sobre Resgates de Previdência Privada Realizados por Portadores de Moléstia Grave

2023· article· pt· W4402191858 on OpenAlex
Thiago Duca Amoni

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueRevista de Direito Tributário Atual · 2023
Typearticle
Languagept
FieldDecision Sciences
TopicBusiness and Management Studies
Canadian institutionsCanadian Anesthesia Research Foundation
Fundersnot available
KeywordsPhilosophyHumanities

Abstract

fetched live from OpenAlex

O presente artigo pretende, a partir da conceituação do vocábulo “renda” no ordenamento jurídico brasileiro, verificar a hipótese de isenção do imposto sobre esta grandeza em relação aos valores oriundos de resgates das contribuições à Previdência Privada, Plano Gerador de Benefício Livre (PGBL) e aos Fundos de Aposentadoria Programada Individual (FAPI) auferidos por portadores de moléstia grave, tendo como baliza recentes decisões proferidas no âmbito do Conselho Administrativo de Recursos Fiscais (Carf).

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.009
metaresearch head score (Gemma)0.014
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMetaresearch, Meta-epidemiology (narrow), Scholarly communication, Insufficient payload (model declined to judge)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.171
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0090.014
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0020.001
Bibliometrics0.0010.004
Science and technology studies0.0010.001
Scholarly communication0.0020.001
Open science0.0020.002
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0000.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.076
GPT teacher head0.369
Teacher spread0.292 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it