ceiling amount

(2) Ceiling amount defined For purposes of paragraph (1), the term “ceiling amount” means, with respect to any taxpayer, the amount (not less than $20,000) determined by the Secretary for the tax rate category in which such taxpayer falls.

Source

26 USC § 3(a)(2)

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Scoping language

None identified, default scope is assumed to be the parent (part I) of this section.

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