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Historically, the acronym "IRA" referred to an individual retirement arrangement (account or annuity) established and maintained by an individual for his or her own benefit.
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Key Phrases - Capitalized Phrases (CAPs):
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Code Section, Practice Pointer, Social Security, Answer Book, Individual Retirement Arrangements, Treasury Regulations Section, Internal Revenue Service, Internal Revenue Code, New York, United States, New Jersey, Tax Court, Alternative One, Alternative Two, Big Bank, Budget Act, District of Columbia, Computing Center, Individual Retirement Custodial Account, Miscellaneous Rules, General Instructions, Individual Retirement Trust Account, Lucky Investment, Scholarship Credit, Additional Taxes
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