Are Deductions Technically under 162 or 404?

[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.