### Question
Can you define what modified taxable income means?


### Answer
**Modified taxable income** is defined as the following in *26 U.S.C. § 6655*:

> given such term by section 59A(c)(1).

#### Citation:
  - *26 U.S.C. § 6655*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter A-Additions to the Tax and Additional Amounts > PART I-GENERAL PROVISIONS**

