IRS Tax Forms  
Publication 590 2000 Tax Year

Chapter 1
Traditional IRAs

This chapter discusses the original IRA. In this publication the original IRA (sometimes called an ordinary or regular IRA) is referred to as a "traditional IRA." Two advantages of a traditional IRA are:

  1. You may be able to deduct some or all of your contributions to it, depending on your circumstances, and
  2. Generally, amounts in your IRA, including earnings and gains, are not taxed until they are distributed.

What Is a Traditional IRA?

Who Can Set Up a Traditional IRA?

When Can a Traditional IRA Be Set Up?

How Can a Traditional IRA Be Set Up?

What If I Inherit an IRA?

How Much Can Be Contributed?

When Can Contributions Be Made?

How Much Can I Deduct?

Can I Move Retirement Plan Assets?

When Can I Withdraw or Use IRA Assets?

Are Distributions Taxable?

What Acts Result in Penalties?

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