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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 1021: Sale of annuities

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 1—NORMAL TAXES AND SURTAXES

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

Collected 2026-09-10T05:58:25Z. Source file · JSON

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