SQL Date and Time Data Types and Functions. SQL Dates. The most difficult part when working with dates is to be sure that the format of the date you are trying to insert, matches the format of the date column in the database.
Tuesday, September 3, 2013. Using IRA Distributions to Pay Tuition and College Housing. IRAs (Individual Retirement Accounts), 401(k) plans, and other retirement accounts are supposed to be used for retirement purposes, and there is a 10% penalty on early withdrawals to persons younger than 59-and-a-half years old.
In the case of retirement plans, basis typically refers to the amount of any after-tax contributions. Thus, for federal purposes, the basis for contributions to a tax-deductible IRA would be zero and the full amount of a withdrawal would be taxable. But there would be basis for state tax when there was no deduction.