### Question
How is the term wages defined?


### Answer
The term **wages** is defined in *26 U.S.C. § 3306* as the following:

> all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash

#### Citation:
  - *26 U.S.C. § 3306*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

