qualified possession wages
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 936 — for purposes of this section
The term “qualified possession wages” means wages paid or incurred by the possession corporation during the taxable year in connection with the active conduct of a trade or business within a possession of the United States to any employee for services performed in such possession, but only if such services are performed while the principal place of employment of such employee is within such possession.