### 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. § 135*:

> 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**

