cumulative United States amount
Defined in 1 place of the United States Code.
The term “cumulative United States amount” means the aggregate amount determined with respect to the plan under this section for the taxable year and for all prior taxable years to which this section applies. Such determination shall be made for each taxable year without regard to the application of paragraph (1).
Source
- 1994–present26 U.S.C. § 404AInternal Revenue Code · Deduction for certain foreign deferred compensation plans · under this section