26-U.S.C.-1021
§1021 – Sale of Annuities
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part II > Section 1021
Details
- Reference: Section 1021
- Legend: §1021 – Sale of Annuities
- USCode Year: 2013
Provision Content
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.)
U.S. Encyclopedia of Law Coverage
26-U.S.C.-1015 in the Legal Encyclopedia: Income Taxes
In this entry about 26-U.S.C.-1015, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.
26-U.S.C.-1012 in the Legal Encyclopedia: Tax Liability
In this entry about 26-U.S.C.-1012, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.
26-U.S.C.-1011 in the Legal Encyclopedia: Taxation
In this entry about 26-U.S.C.-1011, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.
26-U.S.C.-1013 in the Legal Encyclopedia: Liability
In this entry about 26-U.S.C.-1013, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.
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