THE TAX CUTTERY® Guide to Federal Income Taxation

by Paul D. Diaz, EA, MBA · Enrolled Agent, admitted to practice before the IRS

Glossary · IRC §530A · 26 U.S.C. §530A

Trump Account

From THE TAX CUTTERY® Guide. Principal treatment in Chapter 21: Collections — The Enforcement Arm.

Trump Account — A new IRC Section 530A tax-advantaged savings vehicle for children under 18 that converts to a traditional IRA at age 18.

In the Guide

This section is treated in Chapter 21, Chapter 14, Chapter 16. The published chapter summary is the source of the definition above. The full reasoning, citations, and worked examples are in the book.

Cite as: Diaz, Paul D. THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition, Chapter 21: Collections — The Enforcement Arm. IRC §530A (26 U.S.C. §530A). taxguide.tax/irc/530A

This is the glossary entry. The chapter itself is in the book. Read a free excerpt, BUY THE BOOK ($299), or get the free Letter.

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