specified covered employee
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “specified covered employee” means, with respect to any controlled group—
(i) any employee described in subparagraph (A), (B), or (D) of paragraph (3), with respect to the publicly held corporation which is a member of such controlled group, and
(ii) any employee who would be described in subparagraph (C) of paragraph (3) if such subparagraph were applied by taking into account the employees of all members of the controlled group.
Source
- 2025–present26 U.S.C. § 162Internal Revenue Code · Trade or business expenses · under this chapter