### Question
How does the law define wages?


### Answer
Under *26 U.S.C. § 936*, **wages** is defined as:

> given to such term by subsection (b) of section 3306 (determined without regard to any dollar limitation contained in such section). 

#### Citation:
  - *26 U.S.C. § 936*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart D-Possessions of the United States**

