{"data":{"id":"us/26-cfr-1.408a-0","jurisdiction":"us","citation":"26 CFR 1.408A-0","heading":"A-0 Roth IRAs; table of contents.","body":"This table of contents lists the regulations relating to Roth IRAs under section 408A of the Internal Revenue Code as follows:\n§ 1.408A-1 Roth IRAs in general.\n§ 1.408A-2 Establishing Roth IRAs.\n§ 1.408A-3 Contributions to Roth IRAs.\n§ 1.408A-4 Converting amounts to Roth IRAs.\n§ 1.408A-5 Recharacterized contributions.\n§ 1.408A-6 Distributions.\n§ 1.408A-7 Reporting.\n§ 1.408A-8 Definitions.\n§ 1.408A-9 Effective date.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"08bd2c2218088135eb93e821c67ea0b72ef318941b83664d1b2a4506a0a20827","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.408-q-1","next":"us/26-cfr-1.408a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}