Roth IRA Rollover

[Nassau]

Does anyone know the specific IRC Section or Treasury Regulations that states that amounts distributed from a Roth IRA are not permitted to be rolled over to a designated Roth account under section 401(a) or section 403(b) plan?

[401king]

Does anyone know the specific IRC Section or Treasury Regulations that states that amounts distributed from a Roth IRA are not permitted to be rolled over to a designated Roth account under section 401(a) or section 403(b) plan?

Straight from the horse's mouth: http://www.irs.gov/pub/irs-tege/rollover_chart.pdf