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§1021 Subtitle A › CHAPTER 1 › Subchapter O › PART II

§ 1021  Sale of annuities

§ 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.)
Citation
I.R.C. § 1021
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