qualified compensation

(3) Qualified compensation For purposes of paragraph (1)— (A) In general The term “qualified compensation” means compensation for services performed in the United States by actors, production personnel, directors, and producers. (B) Participations and residuals excluded The term “compensation” does not include participations and residuals (as defined in section 167(g)(7)(B) ).


26 USC § 181(d)(3)

Scoping language

None identified. Default scope is assumed to be the entire title.
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