26 C.F.R. § 1.408A-0

Current through October 31, 2024
Section 1.408A-0 - Roth IRAs; table of contents

This table of contents lists the regulations relating to Roth IRAs under section 408A of the Internal Revenue Code as follows:

§ 1.408A-1 Roth IRAs in general.
§ 1.408A-2 Establishing Roth IRAs.
§ 1.408A-3 Contributions to Roth IRAs.
§ 1.408A-4 Converting amounts to Roth IRAs.
§ 1.408A-5 Recharacterized contributions.
§ 1.408A-6 Distributions.
§ 1.408A-7 Reporting.
§ 1.408A-8 Definitions.
§ 1.408A-9 Effective date.

26 C.F.R. §1.408A-0

T.D. 8816, 64 FR 5601, Feb. 4, 1999