nondeductible limit
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 408 — for purposes of this section
The term “nondeductible limit” means the excess of—
(I) the amount allowable as a deduction under section 219 (determined without regard to section 219(g)), over
(II) the amount allowable as a deduction under section 219 (determined with regard to section 219(g)).