Earnings Calculation for Returned or Recharacterized IRA Contributions

tax-irs · IRS · Rule · Published 2003-05-05 · Effective 2003-05-05 · 68 FR 23586

Document

Document number: 03-11046
Federal Register citation: 68 FR 23586
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2003-05-05
Effective date: 2003-05-05
Treasury docket: TD 9056

Abstract

This document contains final regulations that provide a new method to be used for calculating the net income attributable to IRA contributions that are distributed as a returned contribution pursuant to section 408(d)(4) of the Internal Revenue Code (Code) or recharacterized pursuant to section 408A(d)(6). These regulations will affect IRA owners and IRA trustees, custodians and issuers.

Source

Authoritative: Federal Register document
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