deferred deduction 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 remuneration” means remuneration which would be applicable individual remuneration for services performed in a disqualified 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.