charitable lead annuity

(3) Definitions For purposes of this subsection— (A) Charitable lead annuity trust The term “charitable lead annuity trust” means any trust in which there is a charitable lead annuity. (B) Charitable lead annuity The term “charitable lead annuity” means any interest in the form of a guaranteed annuity with respect to which a deduction was allowed under section 2055 or 2522 (as the case may be).


26 USC § 2642(e)(3)

Scoping language

For purposes of this subsection
Is this correct? or