### Question
What is the definition of modified adjusted gross income?


### Answer
The definition of **modified adjusted gross income** is as follows in *26 U.S.C. § 164*:

> the adjusted gross income of the taxpayer for the taxable year (determined without regard to sections 911, 931, and 933)

#### Citation:
  - *26 U.S.C. § 164*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

