26 U.S.C. § 1021

26 U.S.C. § 1021
US-DOC-27440871
locator
Statute details
Bluebook Citation
26 U.S.C. § 1021
Full caption
§1021. Sale of annuities
Country
United States
Jurisdiction
Federal

§1021. Sale of annuities

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