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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[Co] Cobalt. Mixed with other metals, cobalt is used in jet engines. It also gives a brilliant blue color to pottery, glass, and tiles. Cobalt forms the core of vitamin B12 and is important in the body for making red blood cells.