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Get Internal Revenue Code Section 408 Form

Or annuity to another individual retirement account or annuity shall be excluded from gross income by reason of such transfer), and (II) such inherited account or annuity shall not be treated as an individual retirement account or annuity for purposes of determining whether any other amount is a rollover contribution. (ii) Inherited individual retirement account or annuity. An individual retirement account or individual retirement annuity shall be treated as inherited if (I) the individual f.

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