qualified compensation
Defined in 1 place of the United States Code.
The term “qualified compensation” means compensation for services performed in the United States by actors, directors, producers, and other relevant production personnel.
Source
- 2005–200826 U.S.C. § 181Internal Revenue Code · Treatment of certain qualified film and television productions · for purposes of this section
The term “qualified compensation” means compensation for services performed in the United States by actors, production personnel, directors, and producers.
Source
- 2008–present26 U.S.C. § 181Internal Revenue Code · Treatment of certain qualified film and television productions · for purposes of this section