adjusted taxable income

(4) Adjusted taxable income The term “adjusted taxable income” means taxable income determined without regard to— (A) any amount paid to an employee-owner which is includible in the gross income of such employee-owner, and (B) any net operating loss carryover to the extent such carryover is attributable to amounts described in subparagraph (A).


26 USC § 280H(f)(4)

Scoping language

For purposes of this section
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