base year
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 501 — under this section
For purposes of clause (iv)(II), the term “base year” means—
(I) the calendar year preceding the start-up year, or
(II) at the election of the mutual or cooperative electric company, the second or third calendar years preceding the start-up year.
26 U.S.C. § 7519 — for purposes of this section
The term “base year” means, with respect to any applicable election year, the taxable year of the partnership or S corporation preceding such applicable election year.
42 U.S.C. § 1396N — under this subchapter (10 versions over time)
Subject to subclause (II), the term “base year” means the most recent year (ending before December 22, 1987) for which actual final expenditures under this subchapter have been reported to, and accepted by, the Secretary.
42 U.S.C. § 1396N — under this subchapter
For purposes of subparagraph (C), in the case of a State that does not report expenditures on the basis of the age categories described in such subparagraph for a year ending before December 22, 1987, the term “base year” means fiscal year 1989.
45 U.S.C. § 351 — for the purposes of this chapter
The term “base year” means the completed calendar year immediately preceding the beginning of the benefit year.