Assertion: deduction's income | /r/CapableOf | exceed the threshold amount
Facets:
Source sentences:
text: For taxpayers with taxable income that exceeds the threshold amount, specified service trades or businesses (SSTBs).
text: It should be used by taxpayers with taxable income exceeding the threshold amount.
text: For taxpayers with taxable income that exceeds the threshold amount, specified services trades or business (SSTBs).
text: So, if the taxpayer is under the threshold in 2018 and there is not a need to aggregate, it would not prevent the taxpayer from aggregating in a subsequent year when the taxpayer's taxable income exceeds the threshold amount.