applicable dollar amount

(B)The term “applicable dollar amount” means the following: (i)In the case of a taxpayer filing a joint return, $80,000. (ii)In the case of any other taxpayer (other than a married individual filing a separate return), $50,000. (iii)In the case of a married individual filing a separate return, zero.

Source

26 USC § 219(g)(3)(B)


Scoping language

None: Default is title Scope
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