26 U.S.C. § 1021

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)
Section 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 U.S.C. § 1021

Aug. 16, 1954, ch. 736, 68A Stat. 302.