Individual Retirement Accounts (IRAs) are tax-favored investment vehicles. You can find out most of what you need to know about IRAs from IRS Publication 590, which is posted on the IRS Web site (www.irs.ustreas.gov/formspubs/index.html).
The Motley Fool provides calculators and information that can help you figure out how much a person saves by using and IRA, what kind of IRA is best for which situation, etc. (www.fool.com/money/allaboutiras/allaboutiras.htm). There is a BNA Tax Management Portfolio covering IRS (no. 367, the last time I checked).