Home/U.S. Code/Title 26/Ch. Subchapter O—Gain or Loss on Disposition of Property/§ 1021
FEDERAL · 26 U.S.C. · Chapter Subchapter O—Gain or Loss on Disposition of Property

Sale of annuities

26 U.S.C. § 1021
Title26 — Internal Revenue Code
ChapterSubchapter O—Gain or Loss on Disposition of Property
PartII

This text of 26 U.S.C. § 1021 (Sale of annuities) 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 U.S.C. § 1021.

Text

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

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History

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

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26 U.S.C. § 1021, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/1021.