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26 U.S.C. § 1021Chapter 1

§1021. Sale of annuities

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

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§1021. Sale of annuities

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

Last amended: December 31, 2024

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