earned income
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
From 468 U.S. 1305 - Heckler v. Turner · 1984Most cited · 20 citing opinions
the gross amount of earnings, prior to the taking of payroll or other deductions." H.R.Conf.Rep.
United States Code
26 U.S.C. § 129 — for purposes of this section
The term “earned income” shall have the meaning given such term in section 32(c)(2), but such term shall not include any amounts paid or incurred by an employer for dependent care assistance to an employee.
26 U.S.C. § 1400S — in this section
For purposes of this subsection, the term “earned income” has the meaning given such term under section 32(c).
26 U.S.C. § 32 — for purposes of this section (2 versions over time)
The term “earned income” means—
(i) wages, salaries, tips, and other employee compensation, but only if such amounts are includible in gross income for the taxable year, plus
(ii) the amount of the taxpayer's net earnings from self-employment for the taxable year (within the meaning of section 1402(a)), but such net earnings shall be determined with regard to the deduction allowed to the taxpayer by section 164(f).
26 U.S.C. § 401 — for purposes of this section (25 versions over time)
The term “earned income” means the net earnings from self-employment (as defined in section 1402(a)), but such net earnings shall be determined—
(i) only with respect to a trade or business in which personal services of the taxpayer are a material income-producing factor,
(ii) without regard to paragraphs (4) and (5) of section 1402(c),
(iii) in the case of any individual who is treated as an employee under subparagraph (A), (C), or (D) of section 3121(d)(3), without regard to section 1402(c)(2),
(iv) without regard to items which are not included in gross income for purposes of this chapter, and the deductions properly allocable to or chargeable against such items,
(v) with regard to the deductions allowed by section 404 to the taxpayer, and
(vi) with regard to the deduction allowed to the taxpayer by section 164(f).
([B)
26 U.S.C. § 401 — for purposes of this section
For purposes of this section, the term “earned income” includes gains (other than any gain which is treated under any provision of this chapter as gain from the sale or exchange of a capital asset) and net earnings derived from the sale or other disposition of, the transfer of any interest in, or the licensing of the use of property (other than good will) by an individual whose personal efforts created such property.
26 U.S.C. § 404 — for purposes of this section
the term “earned income” has the meaning assigned to it by section 401(c)(2);
26 U.S.C. § 66 — for purposes of this section
The term “earned income” has the meaning given to such term by section 911(d)(2).
26 U.S.C. § 911 — for purposes of this section
The term “earned income” means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered.