adjusted base amount
Defined in 1 place of the United States Code.
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).
Source
- 1994–present26 U.S.C. § 86Internal Revenue Code · Social security and tier 1 railroad retirement benefits · for purposes of this section