TourAxiom/US Federal/Statutes/Title 26/§ 461/(j)/(4)/(A)/(ii)Official sourcecitethe sum of—(I)#the aggregate gross income or gain of such taxpayer for the taxable year which is attributable to such farming businesses, plus(II)#the threshold amount for the taxable year.← 26 U.S.C. § 461(j)(4)(A)(i)
