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


### Answer
The term **modified adjusted gross income** is defined in *26 U.S.C. § 135* as follows -

> the adjusted gross income of the taxpayer for the taxable year determined—


(A) without regard to this section and sections 137, 199, 221, 222, 911, 931, and 933, and


(B) after the application of sections 86, 469, and 219

#### Citation:
  - *26 U.S.C. § 135*
  - 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**

