As a reasonableness check, the factors that affected the business during the base period
need to be examined, to ensure that they support the estimates.
Chain-type indexes attempt to address one of the most basic problems in measuring real output and prices: The choice of the base period
with which all other periods are compared.
An individual's weekly benefit amount will be computed as 1/26 of the average total wages earned in the two highest quarters of his or her base period
, instead of 1/26 of high-quarter wages earned in the base period
The qualified organization base period
amount is the sum of the "minimum basic research amount" and the "maintenance-of-effort amount" [Secs.
Overview of General Principles Concerning Base Period
and Ceiling Amounts
Because of the averaging of distributions over a five-year base period
, a foundation may want to reduce its current-year distributions to make it easier to qualify for the reduced rate in a subsequent year.
1 million, which includes the value of a three-year base period
and two one-year options.
The base period
for the calculation of benefits is revised.
The formula for computing benefits in amounts below the maximum weekly benefit amount changed from 1/52 of the two highest-earnings quarters in the individual's base period
to 1/26 of high-quarter wages paid in the base period
As an example, he asked whether it made a difference if the target paid dividends during the base period
, but paid no dividends in the taxable year elected by the new parent as the year for the exclusion.