(1) Creditable coverage defined For purposes of this part, the term “creditable coverage” means, with respect to an individual, coverage of the individual under any of the following: (A) A group health plan. (B) Health insurance coverage. (C) Part A or part B of title XVIII of the Social Security Act. (D) Title XIX of the Social Security Act, other than coverage consisting solely of benefits under section 1928. (E) Chapter 55 of title 10, United States Code . (F) A medical care program of the Indian Health Service or of a tribal organization. (G) A State health benefits risk pool. (H) A health plan offered under chapter 89 of title 5, United States Code . (I) A public health plan (as defined in regulations). (J) A health benefit plan under section 5(e) of the Peace Corps Act ( 22 U.S.C. 2504(e) ). Such term does not include coverage consisting solely of coverage of excepted benefits (as defined in section 9832(c) ).
26 USC § 9801(c)(1)
None identified, default scope is assumed to be the parent (subchapter A) of this section.