### Question
What is the definition of compensation?


### Answer
The definition of **compensation** is as follows in *26 U.S.C. § 414*:

> compensation within the meaning of section 415(c)(3)

#### Citation:
  - *26 U.S.C. § 414*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

