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

Section 408A.—Roth IRAs

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

26 CFR 1.408A–4T: Converting amounts to Roth IRAs.

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.

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.