"contribution base" meaning in English

{
  "forms": [
    {
      "form": "contribution bases",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "contribution base (plural contribution bases)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        {
          "kind": "other",
          "name": "English entries with incorrect language header",
          "parents": [
            "Entries with incorrect language header",
            "Entry maintenance"
          ],
          "source": "w"
        }
      ],
      "examples": [
        {
          "ref": "2005, Bruce R. Hopkins, The Tax Law of Charitable Giving, page 189",
          "text": "The maximum federal income tax charitable contribution deduction for a tax year for an individual is 50 percent of his or her contribution base.",
          "type": "quotation"
        },
        {
          "ref": "2006, Robert Holzmann, Edward E. Palmer, Edward L. Palmer, Pension Reform, page 118",
          "text": "As the average annual growth in the contribution base over the same period was only 0.3 percent, the common simplification that the rate of return equals the growth in the contribution base revealed less than half of the true return.",
          "type": "quotation"
        },
        {
          "ref": "2008, Catherine W. Wilkinson, Jean M. Baxley, Charitable Giving Answer Book 2009, page 3-10",
          "text": "Such taxpayers calculate their contribution base jointly and can deduct charitable contributions, by whomever made, up to the applicable percentage of the joint contribution base.",
          "type": "quotation"
        }
      ],
      "glosses": [
        "The adjusted gross income of a taxpayer, excluding any deductions for net operating loss carrybacks."
      ],
      "id": "en-contribution_base-en-noun-KiCwQ2Ds",
      "links": [
        [
          "adjusted gross income",
          "adjusted gross income"
        ],
        [
          "taxpayer",
          "taxpayer"
        ],
        [
          "deduction",
          "deduction"
        ],
        [
          "net",
          "net"
        ],
        [
          "operating loss",
          "operating loss"
        ],
        [
          "carryback",
          "carryback"
        ]
      ],
      "qualifier": "tax law",
      "raw_glosses": [
        "(tax law) The adjusted gross income of a taxpayer, excluding any deductions for net operating loss carrybacks."
      ],
      "translations": [
        {
          "code": "es",
          "lang": "Spanish",
          "sense": "Translations",
          "tags": [
            "feminine"
          ],
          "word": "base de cotización"
        }
      ]
    }
  ],
  "word": "contribution base"
}

{
  "forms": [
    {
      "form": "contribution bases",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "contribution base (plural contribution bases)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        "English countable nouns",
        "English entries with incorrect language header",
        "English lemmas",
        "English multiword terms",
        "English nouns",
        "English terms with quotations",
        "Translation table header lacks gloss"
      ],
      "examples": [
        {
          "ref": "2005, Bruce R. Hopkins, The Tax Law of Charitable Giving, page 189",
          "text": "The maximum federal income tax charitable contribution deduction for a tax year for an individual is 50 percent of his or her contribution base.",
          "type": "quotation"
        },
        {
          "ref": "2006, Robert Holzmann, Edward E. Palmer, Edward L. Palmer, Pension Reform, page 118",
          "text": "As the average annual growth in the contribution base over the same period was only 0.3 percent, the common simplification that the rate of return equals the growth in the contribution base revealed less than half of the true return.",
          "type": "quotation"
        },
        {
          "ref": "2008, Catherine W. Wilkinson, Jean M. Baxley, Charitable Giving Answer Book 2009, page 3-10",
          "text": "Such taxpayers calculate their contribution base jointly and can deduct charitable contributions, by whomever made, up to the applicable percentage of the joint contribution base.",
          "type": "quotation"
        }
      ],
      "glosses": [
        "The adjusted gross income of a taxpayer, excluding any deductions for net operating loss carrybacks."
      ],
      "links": [
        [
          "adjusted gross income",
          "adjusted gross income"
        ],
        [
          "taxpayer",
          "taxpayer"
        ],
        [
          "deduction",
          "deduction"
        ],
        [
          "net",
          "net"
        ],
        [
          "operating loss",
          "operating loss"
        ],
        [
          "carryback",
          "carryback"
        ]
      ],
      "qualifier": "tax law",
      "raw_glosses": [
        "(tax law) The adjusted gross income of a taxpayer, excluding any deductions for net operating loss carrybacks."
      ]
    }
  ],
  "translations": [
    {
      "code": "es",
      "lang": "Spanish",
      "sense": "Translations",
      "tags": [
        "feminine"
      ],
      "word": "base de cotización"
    }
  ],
  "word": "contribution base"
}