26 U.S.C. § 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 .)
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 .)