Note:

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

Individuals are entitled to make the "traditional IRA contribution" for that year. See Pub 590-A.

All contributions allocated to participant accounts become taxable to the individual in the year for which they are made.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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