Treasury Regulations · 26 CFR
§ 1.408A-0. Roth IRAs; table of contents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 408A
Cite as 26 CFR § 1.408A-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 4, 1999 by T.D. 8816
- Issued under
- 26 U.S.C. § 408A
- Length
- 77 words · about 1 min to read
- Cross-references
- cites 1 Code section and 9 regulations; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8816 (64 FR 5601)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
Nearby sections
- § 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 contributions.
- § 1.408(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.