Special rule for applying section 72
(i) In general If— (I) any portion of a distribution from a Roth IRA is properly allocable to a qualified rollover contribution described in this paragraph; and (II) such distribution is made within the 5-taxable year period beginning with the taxable year in which such contribution was made,
then section 72(t) shall be applied as if such portion were includible in gross income.
(ii) Limitation Clause (i) shall apply only to the extent of the amount of the qualified rollover contribution includible in gross income under subparagraph (A)(i).
(i)In general#
If—
(I) any portion of a distribution from a Roth IRA is properly allocable to a qualified rollover contribution described in this paragraph; and
(II) such distribution is made within the 5-taxable year period beginning with the taxable year in which such contribution was made,
(i)(I)#
any portion of a distribution from a Roth IRA is properly allocable to a qualified rollover contribution described in this paragraph; and
(i)(II)#
such distribution is made within the 5-taxable year period beginning with the taxable year in which such contribution was made,
(ii)Limitation#
Clause (i) shall apply only to the extent of the amount of the qualified rollover contribution includible in gross income under subparagraph (A)(i).