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.
26 CFR § 1.403(b)-1
This text of 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.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.403(b)-1 (2026).
Text
§ 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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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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.403(b)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.403(b)-1.