### Question
How is the "applicable provision" defined?


### Answer
The term **applicable provision** is defined in *26 U.S.C. § 414* as follows -

> any provision which specifically refers to this subsection

#### Citation:
  - *26 U.S.C. § 414*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

