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U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter O—Gain or Loss on Disposition of Property (§§ 1001—1111) > PART II—BASIS RULES OF GENERAL APPLICATION (§§ 1011—1024) > § 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.