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26 U.S.C. § 1021

Sale of annuities

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 1021, Sale of annuities, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462886
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Full text

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

Legislative history

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