26 U.S.C. § 1397
Other definitions and special rules
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 1397, Other definitions and special rules, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463076
- Permanent ID
ys:prov:463076@1- SHA-256
38e78f89709e2bdc1597ffb3518004f859d16c33a8b872fc6fa8d0fb44d6b12f
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
For purposes of this subpart—
The term “wages” has the same meaning as when used in section 51.
The following amounts shall be treated as wages paid to an employee:
A person is related to any other person if the person bears a relationship to such other person specified in section 267(b) or 707(b)(1), or such person and such other person are engaged in trades or businesses under common control (within the meaning of subsections (a) and (b) of section 52). For purposes of the preceding sentence, in applying section 267(b) or 707(b)(1), “10 percent” shall be substituted for “50 percent”.
For purposes of this subpart—
For purposes of this subpart, rules similar to the rules of section 51(k) and subsections (c), (d), and (e) of section 52 shall apply.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Omnibus Budget Reconciliation Act of 1993