Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 408.—Individual Retirement Accounts

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

Safe harbors for reporting the fair market value of the conversion of an annuity held in an Individual Retirement Account or an Individual Retirement Annuity to a Roth IRA are set forth. See Rev. Proc. 2006-13, page 315.

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▸Contents — Internal Revenue Bulletin 2006-3

Internal Revenue Bulletin 2006-3

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