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


### Answer
The definition of **applicable base** is as follows in *26 U.S.C. § 3231*:

> for any calendar year the contribution and benefit base determined under section 230 of the Social Security Act for such calendar year

#### Citation:
  - *26 U.S.C. § 3231*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 22-RAILROAD RETIREMENT TAX ACT > Subchapter D-General Provisions**

