adjusted net income

(1)For purposes of subsection (j), the term “adjusted net income” means the excess (if any) of— (A)the gross income for the taxable year (determined with the income modifications provided by paragraph (2)), over (B)the sum of the deductions (determined with the deduction modifications provided by paragraph (3)) which would be allowed to a corporation subject to the tax imposed byfor the taxable year.

Source

26 USC § 4942(f)(1)


Scoping language

For purposes of subsection
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