social security benefit
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6050F — for purposes of this section
The term “social security benefit” has the meaning given to such term by section 86(d)(1).
26 U.S.C. § 86 — for purposes of this section
For purposes of this section, the term “social security benefit” means any amount received by the taxpayer by reason of entitlement to—
(A) a monthly benefit under title II of the Social Security Act, or
(B) a tier 1 railroad retirement benefit.
26 U.S.C. § 86 — for purposes of this section
For purposes of this section, if, by reason of section 224 of the Social Security Act (or by reason of section 3(a)(1) of the Railroad Retirement Act of 1974), any social security benefit is reduced by reason of the receipt of a benefit under a workmen's compensation act, the term “social security benefit” includes that portion of such benefit received under the workmen's compensation act which equals such reduction.