deductible employee contributions
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 72 — for purposes of this section
The term “deductible employee contributions” means any qualified voluntary employee contribution (as defined in section 219(e)(2)) made after December 31, 1981, in a taxable year beginning after such date and made for a taxable year beginning before January 1, 1987, and allowable as a deduction under section 219(a) for such taxable year.