qualified retirement contribution
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 219 — for purposes of this section (18 versions over time)
For purposes of this section, the term “qualified retirement contribution” means—
(1) any amount paid in cash for the taxable year by or on behalf of an individual to an individual retirement plan for such individual’s benefit, and
(2) any amount contributed on behalf of any individual to a plan described in section 501(c)(18).