applicable nontaxable contribution
(2) Applicable nontaxable contribution For purposes of this subsection, the term “applicable nontaxable contribution” means any employer or employee contribution— (A) which was made with respect to compensation— (i) for labor or personal services performed by an employee who, at the time the labor or services were performed, was a nonresident alien for purposes of the laws of the United States in effect at such time, and (ii) which is treated as from sources without the United States, and (B) which was not subject to income tax (and would have been subject to income tax if paid as cash compensation when the services were rendered) under the laws of the United States or any foreign country.