### Question
How does Income Taxes define executive remuneration?


### Answer
Under *26 U.S.C. § 162*, **executive remuneration** is defined as:

> the applicable employee remuneration of the covered executive, as determined under paragraph (4) without regard to subparagraph (B) thereof

#### Citation:
  - *26 U.S.C. § 162*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

