Task: Question Answering
Input (English): passage: In the United States tax law, an above-the-line deduction is a deduction that the Internal Revenue Service allows a taxpayer to subtract from his or her gross income in arriving at ``adjusted gross income'' for the taxable year. These deductions are set forth in Internal Revenue Code Section 62. A taxpayer's gross income minus his or her above-the-line deductions is equal to the adjusted gross income. Because these deductions are taken before adjusted gross income is calculated, they are designated ``above-the-line.'' Thus, those deductions allowed in computing ``taxable income'' under section 63 of the IRC are ``below the line deductions'' (thus, adjusted gross income represents ``the line''). Above-the-line deductions may be more valuable to high income taxpayers than below-the-line deductions.
 question: an above the line deduction refers to a deduction for agi?
Output (English): Yes