### Question
How does NORMAL TAXES AND SURTAXES define wages?


### Answer
Under *26 U.S.C. § 41*, **wages** is defined as:

> given such term by section 3401(a).

#### Citation:
  - *26 U.S.C. § 41*
  - 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**

