Sec. 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:
Section 1.408A-1 Roth IRAs in general.
Section 1.408A-2 Establishing Roth IRAs.
Section 1.408A-3 Contributions to Roth IRAs.
Section 1.408A-4 Converting amounts to Roth IRAs.
Section 1.408A-5 Recharacterized contributions.
Section 1.408A-6 Distributions.
Section 1.408A-7 Reporting.
Section 1.408A-8 Definitions.
Section 1.408A-9 Effective date.
[T.D. 8816, 64 FR 5597-5611, Feb. 4, 1999.]
