adjusted base amount
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 86 — for purposes of this section
The term “adjusted base amount” means—
(A) except as otherwise provided in this paragraph, $34,000,
(B) $44,000 in the case of a joint return, and
(C) zero in the case of a taxpayer described in paragraph (1)(C).