Tax Notes logo
HOMETax Notes ResearchFederalTreasury Decisions

IRS Issues Final Regs on Roth Contributions Under Qualified Cash or Deferred Arrangements

DEC. 30, 2005

T.D. 9237

DATED DEC. 30, 2005
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For REG-152354-04, see Doc 2005-4119 or 2005 TNT 40-10.

    For a related Treasury news release, see Doc 2006-90.
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2006-78
  • Tax Analysts Electronic Citation
    2006 TNT 1-4
  • Magazine Citation
    Tax Notes, Jan. 9, 2006, p. 72
    110 Tax Notes 72 (Jan. 9, 2006)
Citations: T.D. 9237

The IRS has issued final regulations that provide special rules relating to designated Roth contributions to qualified cash or deferred arrangements under section 401(k). (T.D. 9237) Doc 2006- 78 [PDF]; 2006 TNT 1-4 2006 TNT 1-4: IRS Final Regulations

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For REG-152354-04, see Doc 2005-4119 or 2005 TNT 40-10.

    For a related Treasury news release, see Doc 2006-90.
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2006-78
  • Tax Analysts Electronic Citation
    2006 TNT 1-4
  • Magazine Citation
    Tax Notes, Jan. 9, 2006, p. 72
    110 Tax Notes 72 (Jan. 9, 2006)
Copy RID