TourAxiom/US Federal/Statutes/Title 26/§ 408A/(c)/(3)/(A)/(i)Official sourcecitethe excess of—(I)#cite · 26 U.S.C. § 408A(c)(3)(A)(i)(I)the taxpayer’s adjusted gross income for such taxable year, over(II)#the applicable dollar amount, bears to26 U.S.C. § 408A(c)(3)(A)(ii) →
