1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - DEFERRED COMPENSATION, ETC.
  6. Topic - Pension, Profit-Sharing, Stock Bonus Plans, etc.
  7. 26 CFR § 1.408A-0
26 CFR § 1.408A-0
Roth IRAs; table of contents
June 25, 2020
CFR

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]

Previous
§ 1.404(a)-14 Special rules in connection with the Employee Retirement Income Security Act of 1974
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§ 1.404(b)-1 Method of contribution, etc., having the effect of a plan; effect of section 404(b)

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