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If the $100,000 a full year person didn't contribute, he'd end up $720 more in his pocket. But, having contributed, he's got $1,000 more in his IRA and $280 - rather than $720 - in his pocket. So he's got $560 ($280+$1000 less $720) more to his appoint. Wow!
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But there may something telling in shortage of case law from this subject. But of why someone leaves a tip, and whether it really represents payment for services rendered, might be one that the IRS would rather not to sample too broadly. The Treasury might will lose considerably more than just one big method.
كن الشخص الأول المعجب بهذا.