threshold amount

(2)For purposes of paragraph (1), the term “threshold amount” means— (A)$110,000 in the case of a joint return, (B)$75,000 in the case of an individual who is not married, and (C)$55,000 in the case of a married individual filing a separate return. (c)For purposes of this section—


26 USC § 24(b)(2)

Scoping language

For purposes of paragraph
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