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Either I don't understand your answer or else I wasn't precise enough in my question. ;-)

I previously had a single traditional IRA (for myself) and a single Roth IRA (also for myself). (I also have a 403b through my job, but I assume that's not relevant to the discussion. FYI, I max out the amount my company matches, but not the max potential contribution.)

The traditional IRA contained only pre-tax money and the Roth only taxed money as deposits. I converted/rolled over the entire amount from the traditional IRA into the Roth in April 2010, and paid taxes on that amount (via including the transferred amount as regular income) when I did my 2010 taxes two months ago. During the year 2010, I made no other IRA contributions for the year (but as I mentioned above, I made 403b contributions). Also, I did not convert or do anything unusual with the 403b during the year other than my regular contributions.

My question is whether the income restrictions on Roth contributions pertain to traditional-IRA to Roth-IRA conversions. The combination of my investing gains and the amount of the conversion itself pushed me over the limit for IRA contributions, which is why I didn't make any contributions for last year. (And I used 8606 to make it a 1-year payment; I didn't opt for the one-time 2-year tax effect.)

And FYI, I'm not looking for a tutorial, just a pointer to the regulations that unambiguously explain the guidelines. For example, I read the following one-liner under "Converting From Any Traditional IRA Into a Roth IRA" in pub 590:
Starting in 2010, the $100,000 modified AGI limit and the filing status requirements for converting a traditional IRA to a Roth IRA have been eliminated.
but I'm not 100% certain if that means that this had been an additional restriction on conversions that no longer holds or if it was the only restriction, and so there are no longer any restrictions.

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