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§ 1021. Sale of annuities

Type Statute

Publication 2026-01-12

State In force

Department United States Congress

Source OLRC

Reform history JSON API

§ 1021. Sale of annuities

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

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

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