### Question
How is the "compensation" defined?


### Answer
The term **compensation** is defined in *26 U.S.C. § 3231* as follows -

> any form of money remuneration paid to an individual for services rendered as an employee to one or more employers

#### Citation:
  - *26 U.S.C. § 3231*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 22-RAILROAD RETIREMENT TAX ACT > Subchapter D-General Provisions**

