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IRS Tax Map 2008
Current IRS Tax Map

Rev. date: 11/2005


Roth IRA Contributions

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Tele-Tax Topic 309
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A Roth IRA is an account or annuity set up in the United States solely for the benefit of you or your beneficiaries. It is an individual retirement arrangement. However, it differs from traditional IRAs in that contributions are not deductible. For information on contributions and the limitations please refer to Chapter 2 of the Publication 590, Individual Retirement Arrangements.