### Question
What does key employee mean?


### Answer
**Key employee** has the following meaning in *26 U.S.C. § 79*:

> given to such term by paragraph (1) of section 416(i). 

#### Citation:
  - *26 U.S.C. § 79*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME**

