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.