### Question
What is the definition of nondeductible limit?


### Answer
The definition of **nondeductible limit** is as follows in *26 U.S.C. § 408*:

> 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))

#### Citation:
  - *26 U.S.C. § 408*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

