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executive remuneration

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 162 — under this chapter (2 versions over time)

For purposes of this paragraph, the term "executive remuneration" means the applicable employee remuneration of the covered executive, as determined under paragraph (4) without regard to subparagraph (B) thereof. Such term shall not include any deferred deduction executive remuneration with respect to services performed in a prior applicable taxable year.