### Question
How is the "modified adjusted gross income" defined?


### Answer
The term **modified adjusted gross income** is defined in *26 U.S.C. § 221* as follows -

> adjusted gross income determined—


(i) without regard to this section and sections 199, 222, 911, 931, and 933, and


(ii) after application of sections 86, 135, 137, 219, and 469

#### Citation:
  - *26 U.S.C. § 221*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

