### Question
What does government plan mean?


### Answer
**Government plan** has the following meaning in *26 U.S.C. § 72*:

> given such term by subsection (p)(3)(B).

#### Citation:
  - *26 U.S.C. § 72*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME**

