### Question
What does Archer MSA mean?


### Answer
**Archer MSA** has the following meaning in *26 U.S.C. § 223*:

> 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**

