In determining the taxability of Roth IRA distributions, it is first necessary to determine if the distribution is a qualified distribution or a non-qualified distribution. IRS Publication 590 defines a qualified distribution as one that meets the following conditions:
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A chlorofluorocarbon (CFC) is an organic compound that contains only carbon, chlorine, and fluorine, produced as a volatile derivative of methane, ethane, and propane.They are also commonly known by the DuPont brand name Freon.The most common representative is dichlorodifluoromethane (R-12 or Freon-12).s in simpler alkanes, carbon in the CFCs and the HCFCs is tetrahedral. Because the fluorine and chlorine atoms differ greatly in size and effective charge from hydrogen and from each other, the methane-derived CFCs deviate from perfect tetrahedral symmetry.