labor hours
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 45 — in this section (3 versions over time)
The term “labor hours”—
(I) means the total number of hours devoted to the performance of construction, alteration, or repair work by any individual employed by the taxpayer or by any contractor or subcontractor, and
(II) excludes any hours worked by—
(aa) foremen,
(bb) superintendents,
(cc) owners, or
(dd) persons employed in a bona fide executive, administrative, or professional capacity (within the meaning of those terms in part 541 of title 29, Code of Federal Regulations).