### Question
What is the definition of cut-off year?


### Answer
The definition of **cut-off year** is as follows in *26 U.S.C. § 220*:

> 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**

