{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s404A/d/2/A","label":"cumulative United States amount","definition":"The term “cumulative United States amount” means the aggregate amount determined with respect to the plan under this section for the taxable year and for all prior taxable years to which this section applies. Such determination shall be made for each taxable year without regard to the application of paragraph (1).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}