consideration for the contract

(2) Consideration for the contract For purposes of paragraph (1) and section 72(n), the term “consideration for the contract” means, in respect of any individual, the sum of— (A) the total amount of the reductions before January 1, 1966 , in his retired or retainer pay by reason of an election under chapter 73 of title 10 of the United States Code , and (B) any amounts deposited at any time by him pursuant to section 1438 or 1452(d) of such title 10.


26 USC § 122(b)(2)

Scoping language

None identified. Default scope is assumed to be the entire title.
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