TourAxiom/US Federal/Statutes/Title 26/§ 6428B/(d)/(1)/(A)Official sourcecitethe excess of—(i)#the taxpayer’s adjusted gross income for such taxable year, over(ii)#cite · 26 U.S.C. § 6428B(d)(1)(A)(ii)$75,000, bears to(ii) $75,000, bears to26 U.S.C. § 6428B(d)(1)(B) →