In the second part, analyzed deeply the variety of IRAs, mainly included characteristic, qualification for set up, contribution system, tax deduction, and distribution.

第二部分，深入分析个人退休帐户的类型，主要包括各自的特征，设立的条件，缴费机制，雇员享受的税收优惠待遇，提款规定等内容。

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The deduction is not a tax per se, but it's a charitable contribution that the company takes out of your paycheck.

这个扣除额不是所谓的税，但也算公司从你的薪水中扣除的公益捐款。

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The lesson, of course, is that good intentions do not guarantee a charitable contribution deduction.

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It might not be such a hot idea to take a charitable contribution deduction, though.

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When petitioners filed their return, the legal issues raised by their charitable contribution deduction claim were not settled.

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