[Code of Federal Regulations] [Title 26, Volume 5] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.408A-0] [Page 505-506] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 1.408A-0 Roth IRAs; table of contents. This table of contents lists the regulations relating to Roth IRAs under section 408A of the Internal Revenue Code as follows: Sec. 1.408A-1 Roth IRAs in general. Sec. 1.408A-2 Establishing Roth IRAs. Sec. 1.408A-3 Contributions to Roth IRAs. Sec. 1.408A-4 Converting amounts to Roth IRAs. Sec. 1.408A-5 Recharacterized contributions. Sec. 1.408A-6 Distributions. Sec. 1.408A-7 Reporting. Sec. 1.408A-8 Definitions. [[Page 506]] Sec. 1.408A-9 Effective date. [T.D. 8816, 64 FR 5601, Feb. 4, 1999]