So many of the tax increases or deduction cuts proposed by both Dems and Repubs are based on a person's MAGI (sometimes AGI). If a married couple filing jointly have a MAGI below a certain level, then many of the proposals simply don't apply to them. In cacluating MAGI, do you include cap gains before they get reduced by carry forward loses from prior years, or does the carry forward loss eliminate the gain from being included in MAGI? Thanks.
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