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Felicia

Jul 6 2000, 02:29 PM

Can a person who reaches age 70-1/2 this year make a contribution to a traditional IRA? IRS Publication 590 says no. However, the only cite I have been able to find that has the 70-1/2 age restriction is under Section 219(d)(1) of the Code. And, that section deals with deductibility of contributions.

Cites would be appreciated.

Thanks.

David Hammond CISP

Jul 6 2000, 02:41 PM

Try IRC Sec. 219(f)(1) or 219(d)(1)

Regards,

David Hammond

biggretch22

Apr 23 2004, 10:51 PM

i am sorry to bother you, but i was just wondering if perhaps this was david crouse hammond of las vegas, nevada. if it is, could you please contact me at michellelynn2210@aol.com as soon as possible, thank you

AKPH

May 23 2004, 03:19 PM

QUOTE ( @ Jul 6 2000, 02:41 PM)

Try IRC Sec. 219(f)(1) or 219(d)(1)

Regards,

David Hammond [/quote]
David, you referenced IRC Sec. 219(f)(1) below. I have tried to find specific code, announcements, rulings etc. and I can never locate them on IRS.gov - especially actual tax code like this. Can you tell me where and how I should search?

Any information would be greatly appreciated, thanks.
Andrea

Appleby

May 23 2004, 04:21 PM

The Code is available at http://www4.law.cornell.edu/uscode/26/.

papogi

May 24 2004, 08:38 AM

By the way, you can try here for various announcements, rulings, etc:

http://benefitsattorney.com/links/Internal_Revenue_Service/

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