11 results for "408"

Showing top 11 matches in Treasury Regulations.

§ 1.408-1
General rules.
§ 1.408-11
Net income calculation for returned or recharacterized IRA contributions.
§ 1.408-2
Individual retirement accounts.
§ 1.408-3
Individual retirement annuities.
§ 1.408-4
Treatment of distributions from individual retirement arrangements.
§ 1.408-5
Annual reports by trustees or issuers.
§ 1.408-6
Disclosure statements for individual retirement arrangements.
§ 1.408-7
Reports on distributions from individual retirement plans.
§ 1.408-8
Distribution requirements for individual retirement plans.
§ 1.408(q)-1
Deemed IRAs in qualified employer plans.
§ 11.408(a)(2)-1
Trustee of individual retirement accounts.