### Question
How does NORMAL TAXES AND SURTAXES define excess contribution?


### Answer
Under *26 U.S.C. § 220*, **excess contribution** is defined as:

> any contribution (other than a rollover contribution) which is neither excludable from gross income under section 106(b) nor deductible under this section

#### Citation:
  - *26 U.S.C. § 220*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

