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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
§ 1.408A-0 - Roth IRAs; table of contents.
Latest version.
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§ 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.
[T.D. 8816, 64 FR 5601, Feb. 4, 1999]