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Jeanne
I am looking for the specific language in IRC Sec 408 regarding establishment of an IRA with a custodian. The IRS website's search engine is not very helpful. Can someone tell me where I can locate the it online? thank you
Appleby
Refer to IRC 408 (h)
Appleby
Here is the link to the US TAx CODE 408



http://fourmilab.com/uscode/26usc/www/t26-...-D-I-A-408.html
Jeanne
But whre can I find that online? Can you provide me alink? Thanks for helping me with this, Appleby!
Appleby
Click on this link

http://fourmilab.com/uscode/26usc/w...-D-I-A-408.html this will take you to the related section of the Internal revenue code, i.e. 408. You will need to page down to see 408(h)




To view other sections of the code , click on this link

http://fourmilab.com/uscode/26usc/
Jeanne
Thanks again, Appleby!
Appleby
You're welcome Jeanne
pax
Another link to the Internal Revenue Code
http://www4.law.cornell.edu/uscode/26/
Jeanne
Thank you, Pax!
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