TourAxiom/US Federal/Statutes/Title 26/§ 36/(b)/(2)/(A)/(i)Official sourcecitethe excess (if any) of—(I)#the taxpayer’s modified adjusted gross income for such taxable year, over(II)#cite · 26 U.S.C. § 36(b)(2)(A)(i)(II)$125,000 ($225,000 in the case of a joint return), bears to26 U.S.C. § 36(b)(2)(A)(ii) →
