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Full Version: Are Deductions Technically under 162 or 404?
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namealreadyinuse
Very general Q: Are deductions for 401(k) contributions (say match or NECs) technically under 162?
Lori Friedman
You'll find your answer in Reg. Sec. 1.404(a)-1(b). The contributions are deducted under Sec. 404, but only if they also qualify as deductible expenses under either Sec. 162 or Sec. 212.
namealreadyinuse
That looks right on. Thanks. The Code itself didn't make any sense to me.
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