Implements § 408AOpen in workspace
Reg. § 1.408A-0 Roth IRAs; table of contents.
26 CFR § 1.408A-0eCFR, current through 2026-07-14
This table of contents lists the regulations relating to Roth IRAs under section of the Internal Revenue Code as follows:
§ Roth IRAs in general.
§ Establishing Roth IRAs.
§ Contributions to Roth IRAs.
§ Converting amounts to Roth IRAs.
§ Recharacterized contributions.
§ Distributions.
§ Reporting.
§ Definitions.
§ Effective date.
[T.D. 8816, 64 FR 5601, Feb. 4, 1999]