1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter O
  6. part II
  7. § 1021

View all text of Part II [§ 1011 - § 1024]

§ 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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CITE AS: 26 USC 1021