TourAxiom/US Federal/Statutes/Title 26/§ 530/(c)/(1)/(A)Official sourcecitethe excess of—(i)#the contributor’s modified adjusted gross income for such taxable year, over(ii)#cite · 26 U.S.C. § 530(c)(1)(A)(ii)$95,000 ($190,000 in the case of a joint return), bears to26 U.S.C. § 530(c)(1)(B) →
