qualified payment
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 139B — for purposes of this section
The term “qualified payment” means any payment (whether reimbursement or otherwise) provided by a State or political division thereof on account of the performance of services as a member of a qualified volunteer emergency response organization.
26 U.S.C. § 199 — for purposes of this section
For purposes of this paragraph, the term “qualified payment” means, with respect to any person, any amount which—
(i) is described in paragraph (1) or (3) of section 1385(a),
(ii) is received by such person from a specified agricultural or horticultural cooperative, and
(iii) is attributable to qualified production activities income with respect to which a deduction is allowed to such cooperative under subsection (a).
26 U.S.C. § 2701 — for purposes of this section
Except as otherwise provided in this paragraph, the term “qualified payment” means any dividend payable on a periodic basis under any cumulative preferred stock (or a comparable payment under any partnership interest) to the extent that such dividend (or comparable payment) is determined at a fixed rate.
26 U.S.C. § 468B — for purposes of this section
The term “qualified payment” means any money or property which is transferred to any designated settlement fund pursuant to a court order, other than—
(A) any amount which may be transferred from the fund to the taxpayer (or any related person), or
(B) the transfer of any stock or indebtedness of the taxpayer (or any related person).