TourAxiom/US Federal/Statutes/Title 26/§ 461/(l)/(3)/(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 trades or businesses, plus(II)#$250,000 (200 percent of such amount in the case of a joint return).← 26 U.S.C. § 461(l)(3)(A)(i)
