(23) to the ideal polarization curve (Eq. (16)) we see that poor oxygen transport in the CCL doubles the activation and transport terms. In terms of voltage loss, the cathode side of a cell with poor oxygen transport in the CCL is equivalent to two ideal cathodes connected in series.
Unlike contributions to a Roth IRA, which are never tax deductible, contributions that are made to traditional IRA account can often be deducted on your tax return, lowering your taxable income and allowing you to sock away thousands of dollars for your golden years.
A Roth IRA is not tax deductible when you make the contribution. That means you cannot subtract the amount you contribute from your tax return. In exchange, you can withdraw the amount tax-free when you reach 59 1/2-years-old. You also get to take out your earnings tax free.ince you were able to deduct the amount of the traditional IRA from your taxes the year you contributed, you now have to pay the taxes on the amount when you convert it to a Roth IRA. Report the amount on line 15b of the 1040.