Is a taxpayer who contributed to a traditional IRA able to transfer or roll over the money

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Is a taxpayer who contributed to a traditional IRA able to transfer or "roll over" the money into a Roth IRA? If yes, explain the tax consequences of the transfer.
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Related Book For  answer-question

Taxation Of Individuals And Business Entities 2015

ISBN: 9780077862367

6th Edition

Authors: Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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