### Question
How is the "predominantly" defined?


### Answer
The term **predominantly** is defined in *26 U.S.C. § 118* as follows -

> 80 percent or more

#### Citation:
  - *26 U.S.C. § 118*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

