GroundRules
26 CFR 1.408A-0: A-0 Roth IRAs; table of contents.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- PART 1—INCOME TAXES
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON