### Question
What is the definition of guaranteed payment?


### Answer
The definition of **guaranteed payment** is as follows in *26 U.S.C. § 7519*:

> any payment referred to in section 707(c)

#### Citation:
  - *26 U.S.C. § 7519*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

