average adjusted gross income

(1)In this section, the term “average adjusted gross income”, with respect to a person or legal entity, means the average of the adjusted gross income or comparable measure of the person or legal entity over the 3 taxable years preceding the most immediately preceding complete taxable year, as determined by the Secretary.

Source

7 USC § 1308-3a(a)(1)


Scoping language

In this section
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