qualified payment
Defined in 5 places of the United States Code.
Except as otherwise provided in this paragraph, the term “qualified payment” means any dividend payable on a periodic basis under any cumulative preferred stock (or a comparable payment under any partnership interest) to the extent that such dividend (or comparable payment) is determined at a fixed rate.
Source
- 1994–present26 U.S.C. § 2701Internal Revenue Code · Special valuation rules in case of transfers of certain interests in corporations or partnerships · for purposes of this section
For purposes of this paragraph, the term “qualified payment” means, with respect to any person, any amount which—
(i) is described in paragraph (1) or (3) of section 1385(a),
(ii) is received by such person from a specified agricultural or horticultural cooperative, and
(iii) is attributable to qualified production activities income with respect to which a deduction is allowed to such cooperative under subsection (a).
Source
- 2005–present26 U.S.C. § 199Internal Revenue Code · Income attributable to domestic production activities · for purposes of this section
For purposes of this section, the term "qualified payment" means, with respect to any eligible taxpayer, any amount which—
(i) is described in paragraph (1) or (3) of section 1385(a),
(ii) is received by such taxpayer from a specified agricultural or horticultural cooperative, and
(iii) is attributable to qualified production activities income with respect to which a deduction is allowed to such cooperative under paragraph (1).
Source
- 2018–present26 U.S.C. § 199AInternal Revenue Code · Qualified business income · for purposes of this section
The term “qualified payment” means any money or property which is transferred to any designated settlement fund pursuant to a court order, other than—
(A) any amount which may be transferred from the fund to the taxpayer (or any related person), or
(B) the transfer of any stock or indebtedness of the taxpayer (or any related person).
Source
- 1994–present26 U.S.C. § 468BInternal Revenue Code · Special rules for designated settlement funds · for purposes of this section
The term “qualified payment” means any payment (whether reimbursement or otherwise) provided by a State or political division thereof on account of the performance of services as a member of a qualified volunteer emergency response organization.
Source
- 2007–present26 U.S.C. § 139BInternal Revenue Code · Benefits provided to volunteer firefighters and emergency medical responders · for purposes of this section