Skip to content
ChatProjectCodes

Bulletin No. 2006-3 January 17, 2006

EMPLOYEE PLANS

Internal Revenue Bulletin 2006-3 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2006–13, page 315. Reporting requirements; fair market value of conver- sion; Roth IRAs. This procedure provides safe harbor methods for determining the fair market value of an annuity contract that has not yet been annuitized for purposes of determining the amount includible in gross income as a result of a conversion of a traditional IRA to a Roth IRA, as described in Q&A–14 of section 1.408A–4T.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2006-3
Internal Revenue Bulletin 2006-3

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.