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IRS: Only one IRA rollover per year

The agency changes course after Tax Court ruling; it will pull proposed regulation.

Last month, I wrote about the case involving the so-called once-per-year IRA rollover rule (Alvan L. Bobrow, et ux., v. Commissioner, TC Memo 2014-21, Docket No. 7022-11).
The Tax Court ruled that once per year means exactly that.
The rollover rule doesn't apply separately to each of a person's i

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