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26 U.S.C. § 1021. - Sale of annuities · Congress.wiki

U.S. Code/Title 26/§ 1021

Title 26

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26 U.S.C. § 1021.Chapter 1

§ 1021

Sale of annuities

Title 26

1 min read

Subchapter: Gain or Loss on Disposition of Property

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

Release: pl-119-73not60 (2026-01-23)