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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter O
Part II
Section 1021
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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.)