### Question
How does Computation of Taxable Income define cut-off year?


### Answer
Under *26 U.S.C. § 220*, **cut-off year** is defined as:

> the earlier of—


(A) calendar year 2007, or


(B) the first calendar year before 2007 for which the Secretary determines under subsection (j) that the numerical limitation for such year has been exceeded

#### Citation:
  - *26 U.S.C. § 220*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

