### Question
How does NORMAL TAXES AND SURTAXES define highly compensated employee?


### Answer
Under *26 U.S.C. § 117*, **highly compensated employee** is defined as:

> given such term by section 414(q).

#### Citation:
  - *26 U.S.C. § 117*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

