employee discount

(3) Employee discount defined The term “employee discount” means the amount by which— (A) the price at which the property or services are provided by the employer to an employee for use by such employee, is less than (B) the price at which such property or services are being offered by the employer to customers.

Source

26 USC § 132(c)(3)


Scoping language

None identified. Default scope is assumed to be the entire title.
Is this correct? or