### Question
How does ORGANIZATION AND JURISDICTION define judge's salary?


### Answer
Under *26 U.S.C. § 7448*, **judge's salary** is defined as:

> the salary of a judge received under section 7443(c), retired pay received under section 7447(d), and compensation (in lieu of retired pay) received under section 7447(c)

#### Citation:
  - *26 U.S.C. § 7448*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 76-JUDICIAL PROCEEDINGS > Subchapter C-The Tax Court > PART I-ORGANIZATION AND JURISDICTION**

