26 CFR § 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]