qualified retirement contribution
Defined in 1 place of the United States Code.
For purposes of this section, the term "qualified retirement contribution" means—
Source
- 1994–202426 U.S.C. § 219Internal Revenue Code · Retirement savings · for purposes of this section
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).
Source
- 2013–present26 U.S.C. § 219Internal Revenue Code · Retirement savings · for purposes of this section