applicable dollar amount
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 219 — in this section (6 versions over time)
The term “applicable dollar amount” means the following:
(i) In the case of a taxpayer filing a joint return, $80,000.
(ii) In the case of any other taxpayer (other than a married individual filing a separate return), $50,000.
(iii) In the case of a married individual filing a separate return, zero.