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26 U.S.C. § 1021
26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 1021
Sale of annuities
Title 26 USC
● ACTIVE
Ch. 1
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STATUTORY TEXT
primary source · verbatim · uscode.house.gov
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter O - Gain or Loss on Disposition of Property PART II - BASIS RULES OF GENERAL APPLICATION Sec. 1021 - Sale of annuities From the U.S. Government Publishing Office, www.gpo.gov
§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.)
Source: uscode.house.gov — public domain
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oakmorel.com
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The statutory text of 26 U.S.C. § 1021 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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NAVIGATE CORPUS
title 26 · internal revenue code
Chapter 1 — NORMAL TAXES AND SURTAXES
26 U.S.C. § 126 U.S.C. § 226 U.S.C. § 326 U.S.C. § 426 U.S.C. § 526 U.S.C. § 1126 U.S.C. § 1226 U.S.C. § 1526 U.S.C. § 2126 U.S.C. § 2226 U.S.C. § 2326 U.S.C. § 2426 U.S.C. § 2526 U.S.C. § 25A26 U.S.C. § 25B26 U.S.C. § 25C26 U.S.C. § 25D26 U.S.C. § 25E26 U.S.C. § 2626 U.S.C. § 2726 U.S.C. § 2826 U.S.C. § 2926 U.S.C. § 3026 U.S.C. § 30A
26 U.S.C. — public domain
← All Legislation
26 U.S.C.
Citation
26 U.S.C. § 1021
Status
● ACTIVE
Chapter
1 — NORMAL TAXES AND SURTAXES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-191FFF
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