### Question
What is the definition of base amount?


### Answer
The definition of **base amount** is as follows in *26 U.S.C. § 280G*:

> the individual's annualized includible compensation for the base period

#### Citation:
  - *26 U.S.C. § 280G*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

