(4) Definitions and special rules For purposes of this subsection— (A) Testing period The term “testing period” means the period beginning with the month in which the qualified HSA distribution is contributed to the health savings account and ending on the last day of the 12th month following such month. (B) Eligible individual The term “eligible individual” has the meaning given such term by section 223(c)(1). (C) Treatment as rollover contribution A qualified HSA distribution shall be treated as a rollover contribution described in section 223(f)(5).
26 USC § 106(e)(4)
None identified. Default scope is assumed to be the entire title.