modified adjusted gross income
(C)The term “modified adjusted gross income” means adjusted gross income determined— (i)without regard to this section and sections 222, 911, 931, and 933, and (ii)after application of sections 86, 135, 137, 219, and 469. (c)No deduction shall be allowed by this section to an individual for the taxable year if a deduction underwith respect to such individual is allowed to another taxpayer for the taxable year beginning in the calendar year in which such individual’s taxable year begins. (d)For purposes of this section—