### Question
Can you define what wages means?


### Answer
**Wages** is defined as the following in *26 U.S.C. § 51*:

> unemployment insurance wages (determined without regard to any dollar limitation)

#### Citation:
  - *26 U.S.C. § 51*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart F-Rules for Computing Work Opportunity Credit**

