nondeductible limit
Defined in 1 place of the United States Code.
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)).
Source
- 1994–present26 U.S.C. § 408Internal Revenue Code · Individual retirement accounts · for purposes of this section