TourAxiom/US Federal/Statutes/Title 26/§ 162/(r)/(3)/(A)Official sourcecitethe excess of—(i)#cite · 26 U.S.C. § 162(r)(3)(A)(i)the total consolidated assets of such taxpayer (determined as of the close of such taxable year), over(ii)#$10,000,000,000, bears to26 U.S.C. § 162(r)(3)(B) →
