### Question
How does the law define contribution base?


### Answer
Under *26 U.S.C. § 170*, **contribution base** is defined as:

> adjusted gross income (computed without regard to any net operating loss carryback to the taxable year under section 172)

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

