26 U.S. Code § 408 - Individual retirement accounts | U.S. Code | US Law | LII / Legal Information Institute
(3) Rollover contributionAn amount is described in this paragraph as a rollover contribution if it meets the requirements of subparagraphs (A) and (B).(A) In generalParagraph (1) does not apply to any amount paid or distributed out of an individual retirement account or individual retirement annuity to the individual for whose benefit the account or annuity is maintained if—| LII / Legal Information Institute
