1410.44—Average adjusted gross income.

(a) Benefits under this part will not be available to persons or legal entities whose average adjusted gross income exceeds $1,000,000 or as further specified in part 1400 subpart F of this chapter.
(b) The limit specified in paragraph (a) of this section may be waived as specified in part 1400 subpart F of this chapter.

Code of Federal Regulations

[74 FR 30912, June 29, 2009]