Two dollar coins tagged 'Taxed again' and 'Returns tax-free' beside a Trump Account statement showing a $1,000 balance, illustrating how IRC Sections 72 and 408 tax contribution sources differently
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The Dollar That Gets Taxed Twice: Sources, Basis, and Taxation Inside a Trump Account

Two dollars can sit side by side in the same Trump Account — one taxed at withdrawal, one that isn’t. Here is how the five contribution sources decide the tax, and why the records matter more than the balance.