specified payment
Defined in 2 places of the United States Code.
For purposes of this paragraph, the term “specified payment” means any interest, annuity, royalty, or rent.
Source
- 2013–present26 U.S.C. § 512Internal Revenue Code · Unrelated business taxable income · for purposes of this title
For the purposes of paragraph (1), the term “specified payment” means—
(A) any Federal payment other than a payment for which eligibility is based on the income or assets (or both) of a payee,
(B) any payment described in paragraph (4), (7), (9), or (11) of section 6334(a), and
(C) any annuity or pension payment under the Railroad Retirement Act or benefit under the Railroad Unemployment Insurance Act.
Source
- 1997–present26 U.S.C. § 6331Internal Revenue Code · Levy and distraint · as used in this title
Specified payment.—For purposes of this paragraph, the term "specified payment" means any interest, annuity, royalty, or rent.
Source
- 1997–202026 U.S.C. § 512Internal Revenue Code · Unrelated business taxable income · for purposes of this title