There is no restriction on the rollover being back to the same account from which the distribution occurred, other than the general one-rollover-per-12-months limitation on traditional IRA-to-traditional IRA and Roth IRA-to-Roth IRA rollovers combined. The fact that the rollover can be to a different IRA does not preclude you from rolling the distribution back to the original IRA. The statute imposes no requirement that the receiving IRA be a different IRA.
