No deduction shall be allowed under this section with respect to any amount paid to an inherited individual retirement account or individual retirement annuity (within the meaning of section 408(d)(3)(C)(ii)).

← Amounts contributed under endowment contract

in view

Whole section

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 408 (d)(3)(C)(ii)inferredUS Federal › Statutes › Title 26 › § 408 › (d)(3)(C)(ii)

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us/statute/26/219/d/4 — Denial of deduction for amount contributed to inherited annuities or accounts · Axiom

Axiom
US Federal
Statutes
Title 26
§ 219
(d)
(4)

Denial of deduction for amount contributed to inherited annuities or accounts

Official source

← Amounts contributed under endowment contract

in view

Whole section

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 408 (d)(3)(C)(ii)inferredUS Federal › Statutes › Title 26 › § 408 › (d)(3)(C)(ii)