# Treas. Reg. § 1.408A-0: Roth IRAs; table of contents.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.408A-0>. Interprets 26 U.S.C. § 408A.

This table of contents lists the regulations relating to Roth IRAs under section 408A of the Internal Revenue Code as follows: 

[T.D. 8816, 64 FR 5601, Feb. 4, 1999]