Statute · United States Code
26 U.S.C. § 1021 — Sale of annuities
26 U.S.C. § 1021
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
In case of the sale of an annuity contract, the adjusted basis shall in no case be less than zero.
Citator
26 U.S.C. § 1021 — Sale of annuities is in force in the current edition of the Code, and nothing recorded condemns it.
In case of the sale of an annuity contract, the adjusted basis shall in no case be less than zero.