Which of t立he following is NOT TRUE of the holder of the IRA...
Which of the following is NOT TRUE of the holder of the IRA, according to the Tax- payer Relief Act of 1997 He need not pay any tax on the earnings he has gained from his account. In the case of an early withdrawal, he doesn't need to pay 10% of the total as a penalty. He can get distributions if he buys another house beyond the price of $10,000. He is qualified for distributions at the age of sixty.
事实细节题。根据第一段内容，个人退休账户里所有的存款，包括本金和收益都免税，而且提前提款时不用交纳10%的罚金，所以选项A和B符合；退休金的分发必须要在自缴纳第一月物深棉们围复笔款项过后五年才能开始，还要符合任一项下述条件：年龄在59.5岁以上……所以选项D符合，而选项C错在“buy another house”，文中所说必须来自是first-time home buy360问答er。
