26-U.S.C.-1021

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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