specified payment

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 512 — for purposes of this title (12 versions over time)

For purposes of this paragraph, the term “specified payment” means any interest, annuity, royalty, or rent.

26 U.S.C. § 6331 — as used in this title

For the purposes of paragraph (1), the term “specified payment” means—

(A) any Federal payment other than a payment for which eligibility is based on the income or assets (or both) of a payee,

(B) any payment described in paragraph (4), (7), (9), or (11) of section 6334(a), and

(C) any annuity or pension payment under the Railroad Retirement Act or benefit under the Railroad Unemployment Insurance Act.