26 U.S.C. § 1021 — Sale of annuities

FEDERAL · 26 U.S.C. · Chapter 1

Sale of annuities

Current through Pub. L. 119-102

Title 26 — Internal Revenue Code·Ch. 1 — NORMAL TAXES AND SURTAXES·Subch. O·Pt. II

In case of the sale of an annuity contract, the adjusted basis shall in no case be less than zero.

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26 U.S.C. § 1021 (Sale of annuities) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

(Aug. 16, 1954, ch. 736, 68A Stat. 302.)