### Question
What does legislation mean?


### Answer
**Legislation** has the following meaning in *26 U.S.C. § 162*:

> given such term by section 4911(e)(2).

#### Citation:
  - *26 U.S.C. § 162*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

