Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.408A-0

§ 1.408A-0. Roth IRAs; table of contents.

70 words·~1 min read·/us/cfr/t26/s§ 1.408A-0·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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]
Connections1 off-index
1 reference not yet in our index
  • T.D. 8816
Citation graph
cites case law
§ 1.408A-0
Roth IRAs; table of contents.
Treas. Dec.T.D. 8816
Cites 1Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.