### Question
Can you define what unemployment compensation means?


### Answer
**Unemployment compensation** is defined as the following in *26 U.S.C. § 36B*:

> given such term in section 85(b).

#### Citation:
  - *26 U.S.C. § 36B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart C-Refundable Credits**

