### Question
What does predominantly mean?


### Answer
**Predominantly** has the following meaning in *26 U.S.C. § 118*:

> 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**

