Assertion: deduction's income | /r/CapableOf | exceed the phase-in range
Facets:
Source sentences:
text: If the taxpayer's taxable income exceeds the phase-in range, no deduction is allowed with respect to any SSTB.
text: If the taxpayer's taxable income exceeds the phase-in range, no deduction is allowed with respect to any SSTB operated by a PTP.