Also known as Cardiac Catheter Ablation Catheter ablation is a procedure that uses energy to make small scars in your heart tissue to prevent abnormal electrical signals from moving through your heart.
However, for any tax year, all current-year contributions are deducted first. The second 50% limitation refers to gifts (other than capital gain property) to certain types of charitable organizations (50% charities) that are considered first in computing the overall 50% limit.
Income limitations apply to determine if you can deduct your IRA contribution. 1  For single filers who are covered by a company retirement plan in 2017, the deduction is phased out between $62,000 and $72,000 of modified adjusted gross income (MAGI). (The 2016 limit was $61,000 - $71,000.)