There's a personal bonus for young actresses, says Nahata.

CNN: Once Again, With Attitude

Existing U.S. law defines earned income as salary and wages, commission, bonus, professional fees and tips received for personal services.

FORBES: A Taxing Proposal For Expat Americans?

This up close and personal approach may seem laughably archaic to the once-celebrated "genius" quant jocks and bonus baby M.

FORBES: New Geographer

"Personal income in November and December was boosted by accelerated and special dividend payments to persons and by accelerated bonus payments and other irregular pay in private wages and salaries in anticipation of changes in individual income tax rates, " the Commerce Department's Bureau of Economic Analysis said.

BBC: US personal incomes jump ahead of New Year tax rise