wages

(A)sickness or accident disability (but, in the case of payments made to an employee or any of his dependents, this subparagraph shall exclude from the term “wages” only payments which are received under a workmen’s compensation law), or (B)medical or hospitalization expenses in connection with sickness or accident disability, or (C)death;

Source

26 USC § 3306(b)(2)(A)


Scoping language

For purposes of this chapter
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