modified adjusted gross income
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 135 — for purposes of this section (8 versions over time)
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 85(c), 137, 221, 911, 931, and 933, and
(B) after the application of sections 86, 469, and 219.
26 U.S.C. § 1400C — in this section
For purposes of paragraph (1), the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.
26 U.S.C. § 143 — for purposes of this section
For purposes of paragraph (4), the term “modified adjusted gross income” means adjusted gross income—
(i) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is excluded from gross income under section 103, and
(ii) decreased by the amount of gain (if any) included in gross income of the taxpayer by reason of the disposition to which this subsection applies.
26 U.S.C. § 151 — under this section
For purposes of this clause, the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.
26 U.S.C. § 163 — under this chapter
For purposes of this clause, the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.
26 U.S.C. § 164 — for purposes of this section (2 versions over time)
For purposes of this paragraph, the term “modified adjusted gross income” means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.
26 U.S.C. § 221 — under this section (17 versions over time)
The term “modified adjusted gross income” means adjusted gross income determined—
(i) without regard to this section and sections 85(c) 1 911, 931, and 933, and
(ii) after application of sections 86, 135, 137, 219, and 469.
26 U.S.C. § 24 — in this section (4 versions over time)
The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer's modified adjusted gross income exceeds the threshold amount. For purposes of the preceding sentence, the term “modified adjusted gross income” means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.