### Question
How is the term unemployment compensation defined?


### Answer
The term **unemployment compensation** is defined in *26 U.S.C. § 6050B* as the following:

> given to such term by section 85(b).

#### Citation:
  - *26 U.S.C. § 6050B*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart B-Information Concerning Transactions With Other Persons**

