26 U.S.C. § 1021 - Sale of annuities
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26 USC 1021 - Sale of annuities
In case of the sale of an annuity contract, the adjusted basis shall in no case be less than zero.
‹ 26 USC 1020 - Repealed. Pub. L. 94455, title XIX, 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]
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26 USC 1022 - Treatment of property acquired from a decedent dying after December 31, 2009 ›
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