26 U.S. Code § 62 - Adjusted gross income defined
https://www.law.cornell.edu/uscode/text/26/62
Subparagraph (A) shall not apply to any deduction in excess of the amount includible in the taxpayers gross income for the taxable year on account of such award. Except in the case of a husband and wife who lived apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, subsection (a)(2)(B) shall apply...
Subparagraph (A) shall not apply to any deduction in excess of the amount includible in the taxpayers gross income for the taxable year on account of such award. Except in the case of a husband and wife who lived apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, subsection (a)(2)(B) shall apply...
DA: 24 PA: 18 MOZ Rank: 37