### Question
How is the term wages defined?


### Answer
The term **wages** is defined in *26 U.S.C. § 45R* as the following:

> given such term by section 3121(a) (determined without regard to any dollar limitation contained in such section).

#### Citation:
  - *26 U.S.C. § 45R*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

