base period
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
From 424 U.S. 1 - Buckley v. Valeo · 1976Most cited · 10,511 citing opinions
the calendar year 1974.
United States Code
2 U.S.C. § 441A — in this section (2 versions over time)
the term “base period” means—
(i) for purposes of subsections (b) and (d) of this section, calendar year 1974; and
(ii) for purposes of subsections (a)(1)(A), (a)(1)(B), (a)(3), and (h) of this section, calendar year 2001.
5 U.S.C. § 8501 — in this section
“base period” means the base period as defined by the applicable State unemployment compensation law for the benefit year.
7 U.S.C. § 2025 — under this chapter (6 versions over time)
The term “base period” means the period used to determine the amount of the State family assistance grant for a State under section 403 of the Social Security Act (42 U.S.C. 603).
26 U.S.C. § 246A — for purposes of this section (9 versions over time)
The term "base period" means, with respect to any dividend, the shorter of—
(A) the period beginning on the ex-dividend date for the most recent previous dividend on the stock and ending on the day before the ex-dividend date for the dividend involved, or
(B) the 1-year period ending on the day before the ex-dividend date for the dividend involved.
Under regulations prescribed by the Secretary, any reduction under this section in the amount allowable as a deduction under section 243 or 245 with respect to any dividend shall not exceed the amount of any interest deduction (including any deductible short sale expense) allocable to such dividend.
The regulations prescribed for purposes of this section under section 7701(f) shall include regulations providing for the disallowance of interest deductions or other appropriate treatment (in lieu of reducing the dividend received deduction) where the obligor of the indebtedness is a person other than the person receiving the dividend.
26 U.S.C. § 280G — for purposes of this section
The term “base period” means the period consisting of the most recent 5 taxable years ending before the date on which the change in ownership or control described in paragraph (2)(A) of subsection (b) occurs (or such portion of such period during which the disqualified individual performed personal services for the corporation).
26 U.S.C. § 41 — for purposes of this section
The term “base period” means the 3-taxable-year period ending with the taxable year immediately preceding the 1st taxable year of the taxpayer beginning after December 31, 1983.
46 U.S.C. § 55315 — in this section
Definition.—In this section, the term “base period” means the 5-year period running from the sixth through the second prior fiscal years.