§225. Qualified overtime compensation — Inbound Citations
26 U.S.C. § 225
Cited by 4 provisions in release 119-102.
Citations to §225(c)
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(a) All persons engaged in a trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments to which section 6042(a)(1), 6044(a)(1), 6047(e), 6049(a), or 6050N(a) applies, and other than payments with respect to which a statement is required under the authority of section 6042(a)(2), 6044(a)(2), or 6045), of $2,000 or more in any calendar year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render a true and accurate return to the Secretary, under such regulations and in such form and manner and to such extent as may be prescribed by the Secretary, setting forth the amount of such gains, profits, and income (including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips and a separate accounting of any amount of qualified overtime compensation (as defined in section 225(c))), and the name and address of the recipient of such payment.
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(4) the portion of payments that are qualified overtime compensation (as defined in section 225(c)).
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(19) the total amount of qualified overtime compensation (as defined in section 225(c)).
Citations to §225(d)
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(Z) an omission of a correct social security number required under section 225(d) (relating to deduction for qualified overtime), and