excess benefit
Defined in 2 places of the United States Code.
the term “excess benefit” includes, with respect to any transaction described in clause (i), the amount of any such grant, loan, compensation, or other similar payment.
Source
- 2006–present26 U.S.C. § 4958Internal Revenue Code · Taxes on excess benefit transactions · for purposes of this section
the term “excess benefit” includes, with respect to any transaction described in subparagraph (A), the amount of any such grant, loan, compensation, or other similar payment.
Source
- 2006–present26 U.S.C. § 4958Internal Revenue Code · Taxes on excess benefit transactions · for purposes of this section
The term “excess benefit” means the excess referred to in subparagraph (A).
Source
- 1996–present26 U.S.C. § 4958Internal Revenue Code · Taxes on excess benefit transactions · for purposes of this section
The term “excess benefit” means, with respect to any applicable employer-sponsored coverage made available by an employer to an employee during any taxable period, the sum of the excess amounts determined under paragraph (2) for months during the taxable period.
Source
- 2010–present26 U.S.C. § 4980IInternal Revenue Code · Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119] · for purposes of this section