modified adjusted gross income

(2) Modified adjusted gross income For purposes of this subsection, the term “modified adjusted gross income” means adjusted gross income— (A) determined without regard to this section and sections 135, 137, 221, 222, 911, 931, and 933, and (B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.


26 USC § 86(b)(2)

Scoping language

For purposes of this subsection
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