### Question
What is the definition of qualified compensation?


### Answer
The definition of **qualified compensation** is as follows in *26 U.S.C. § 181*:

> compensation for services performed in the United States by actors, production personnel, directors, and producers

#### Citation:
  - *26 U.S.C. § 181*
  - 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**

