Exceptions to the Once-per-Year IRA Rollover Rule

What IRS publication discusses the exceptions to the IRA to IRA one-per-year rollover rule?



Rollovers are covered in Pub 590, p 24 and 25. There are exceptions to the 60 day period, but none for the one rollover rule other than the fact that direct transfers are not considered rollovers and do not count.



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