Course No. 1008.06 Individual Retirement Arrangements (IRAs) - 2006
use IRS Publication 590:

 

4 ways to access this IRS publication

1) Read online: http://www.irs.gov/publications/p590/

2) Print: http://www.irs.gov/pub/irs-pdf/p590.pdf (107 pages)
Note: the pdf version is a little difficult to read online because it is in a columner format.

3) Pick up a copy locally
If you have an IRS office in your area, you can pick up a copy at an IRS office.

4) Order it from the IRS
You can order publications from the IRS and have them mailed to you at no charge (usually arrive in about 7 days).

Forms and publications by mail from the IRS:
http://www.irs.gov/formspubs/page/0,,id=10768,00.html