Borrowing Money from a Non-Spousal Beneficiary IRA

Can a distribution from a non-spouse inherited IRA, in excess of the RMD,
be rolled back in within 60-days (to avoid the tax)? Or is any distribution from such an IRA irrevocable? I think it is, but would appreciate confirmation. Thank you



No distribution from a non-spousal beneficiary IRA is permitted to be rolled over.  Any distribution from the account is forever distributed.

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