maximum enlisted amount

(5) The term “maximum enlisted amount” means, for any month, the sum of— (A) the highest rate of basic pay payable for such month to any enlisted member of the Armed Forces of the United States at the highest pay grade applicable to enlisted members, and (B) in the case of an officer entitled to special pay under section 310, or paragraph (1) or (3) of section 351(a) , of title 37, United States Code , for such month, the amount of such special pay payable to such officer for such month.


26 USC § 112(c)(5)

Scoping language

For purposes of this section
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