applicable employee remuneration
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 162 — under this chapter
Except as otherwise provided in this paragraph, the term “applicable employee remuneration” means, with respect to any covered employee for any taxable year, the aggregate amount allowable as a deduction under this chapter for such taxable year (determined without regard to this subsection) for remuneration for services performed by such employee (whether or not during the taxable year).