executive remuneration
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term "executive remuneration" means the applicable employee remuneration of the covered executive, as determined under paragraph (4) without regard to subparagraph (B) thereof. Such term shall not include any deferred deduction executive remuneration with respect to services performed in a prior applicable taxable year.
Source
- 2017–present26 U.S.C. § 162Internal Revenue Code · Trade or business expenses · under this chapter
For purposes of this paragraph, the term “executive remuneration” means the applicable employee remuneration of the covered executive, as determined under paragraph (4) without regard to subparagraphs (B), (C), and (D) thereof. Such term shall not include any deferred deduction executive remuneration with respect to services performed in a prior applicable taxable year.
Source
- 2008–201726 U.S.C. § 162Internal Revenue Code · Trade or business expenses · under this chapter