### Question
What does maximum deductible amount mean?


### Answer
**Maximum deductible amount** has the following meaning in *26 U.S.C. § 280H*:

> the sum of—



(1) the applicable amounts paid during the deferral period, plus



(2) an amount equal to the product of—



(A) the amount determined under paragraph (1), divided by the number of months in the deferral period, multiplied by



(B) the number of months in the nondeferral period

#### Citation:
  - *26 U.S.C. § 280H*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

