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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

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

U.S. Code/Title 26/§ 1021

Title 26

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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Back to Chapter 1 Previous: § 102 Next: § 1023

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

Release: pl-119-83 (2026-04-13)