### Question
How is the term Archer MSA defined?


### Answer
The term **Archer MSA** is defined in *26 U.S.C. § 223* as the following:

> given such term in section 220(d).

#### Citation:
  - *26 U.S.C. § 223*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

