applicable income threshold
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 24 — under this section
For purposes of this subparagraph, the term “applicable income threshold” means—
(I) $60,000 in the case of a joint return or surviving spouse (as defined in section 2(a)),
(II) $50,000 in the case of a head of household, and
(III) $40,000 in any other case.