Regulations last checked for updates: May 02, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.401-0 - § 1.409(p)-1T]
§ 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]
authority: 26 U.S.C. 7805,unless
cite as: 26 CFR 1.408A-0
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