{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4972/c/5","label":"nondeductible contribution","definition":"The term “nondeductible contribution” shall not include any contribution made for a taxable year beginning before January 1, 1987.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}