### Question
What does unemployment compensation mean?


### Answer
**Unemployment compensation** has the following meaning in *26 U.S.C. § 85*:

> any amount received under a law of the United States or of a State which is in the nature of unemployment compensation

#### Citation:
  - *26 U.S.C. § 85*
  - 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**

