Treasury Regulations (26 C.F.R.)
26 CFR § 1.408A-0
Roth IRAs; table of contents.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 1.404(b)-1T · (b)-1T Method or arrangement of contributions, etc.,…
- 1.404(c)-1 · (c)-1 Certain negotiated plans; effect of section 404(c).
- 1.404(d)-1T · (d)-1T Questions and answers relating to deductibility of…
- 1.404(e)-1 · (e)-1 [Reserved]
- 1.404(e)-1A · (e)-1A Contributions on behalf of a self-employed…
- 1.404(g)-1 · (g)-1 Deduction of employer liability payments.
- 1.404(k)-1T · (k)-1T Questions and answers relating to the…
- 1.404(k)-3 · (k)-3 Disallowance of deduction for reacquisition payments.
- 1.406-1 · Treatment of certain employees of foreign subsidiaries as…
- 1.407-1 · Treatment of certain employees of domestic subsidiaries…
- 1.408-1 · General rules.
- 1.408-2 · Individual retirement accounts.
- 1.408-3 · Individual retirement annuities.
- 1.408-4 · Treatment of distributions from individual retirement…
- 1.408-5 · Annual reports by trustees or issuers.
- 1.408-6 · Disclosure statements for individual retirement arrangements.
- 1.408-7 · Reports on distributions from individual retirement plans.
- 1.408-8 · Distribution requirements for individual retirement plans.
- 1.408-11 · Net income calculation for returned or recharacterized IRA…
- 1.408(q)-1 · (q)-1 Deemed IRAs in qualified employer plans.
- 1.408A-0 · Roth IRAs; table of contents.
- 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.
- 1.408A-10 · Coordination between designated Roth accounts and Roth IRAs.
- 1.409-1 · Retirement bonds.
- 1.409A-0 · Table of contents.
- 1.409A-1 · Definitions and covered plans.
- 1.409A-2 · Deferral elections.
- 1.409A-3 · Permissible payments.
- 1.409A-4 · Calculation of income inclusion. [Reserved]
- 1.409A-5 · Funding. [Reserved]
- 1.409A-6 · Application of section 409A and effective dates.
- 1.409(p)-1 · (p)-1 Prohibited allocation of securities in an S…