deferred deduction executive remuneration
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 162 — under this chapter
For purposes of this paragraph, the term “deferred deduction executive remuneration” means remuneration which would be executive remuneration for services performed in an applicable taxable year but for the fact that the deduction under this chapter (determined without regard to this paragraph) for such remuneration is allowable in a subsequent taxable year.