26 CFR · Internal Revenue
§ 1.403(b)-1 — General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
eCFR · current through Aug 10, 2026
§ 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
Section 403(b) and §§ 1.403(b)-2 through 1.403(b)-10 provide rules for the Federal income tax treatment of an annuity purchased for an employee by an employer that is either a tax-exempt entity under section 501(c)(3) (relating to certain religious, charitable, scientific, or other types of organizations) or a public school, or for a minister described in section 414(e)(5)(A). See section 403(a) (relating to qualified annuities) for rules regarding the taxation of an annuity purchased under a qualified annuity plan that meets the requirements of section 404(a)(2), and see section 403(c) (relating to nonqualified annuities) for rules regarding the taxation
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26 C.F.R. § 1.403(b)-1 (General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 1.403
26 C.F.R. § 1.403
Nearby Sections
11
§ 1.402A-1
Designated Roth Accounts.§ 1.403(b)-0
Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.§ 1.403(b)-2
Definitions.§ 1.403(b)-4
Contribution limitations.§ 1.403(b)-5
Nondiscrimination rules.§ 1.403(b)-6
Timing of distributions and benefits.