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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Hydrogen has 1 Electron ring with 1 valance electron. Copper has 4 electron rings with 1 valance electron. Aluminium has 3 electron rings with 1 valance electron. Carbon has 2 electron rings with 4 valence electrons.luminium has 3 electron rings holding 2, 8 and 3 electrons. Carbon has 2 electron rings holding 2 and 4 electrons. Source(s): College Chemistry.