### Question
How is the "major income categories" defined?


### Answer
The term **major income categories** is defined in *26 U.S.C. § 7523* as follows -

> the following:


(A) Social security, medicare, and unemployment and other retirement taxes

#### Citation:
  - *26 U.S.C. § 7523*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

