modified adjusted gross income

(4) Modified adjusted gross income The term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year determined— (A) without regard to this section and sections 137, 221, 222, 911, 931, and 933, and (B) after the application of sections 86, 469, and 219.


26 USC § 135(c)(4)

Scoping language

For purposes of this section
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