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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter O— Gain or Loss on Disposition of Property · § 1021

§ 1021. Sale of annuities

28 words·~1 min read·/usc/title-26/section-1021

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In case of the sale of an annuity contract, the adjusted basis shall in no case be less than zero.
(Aug. 16, 1954, ch. 736, 68A Stat. 302.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 302
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§ 1021
Sale of annuities
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 302
Cites 2Cited by 0 across 0 sources
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