A bill to reinstate the tax treatment with respect to annuity contracts with reserves based on a segregated asset account as they existed prior to issuance of Revenue Ruling 77-85.

referredUnited States· United States Congress· EN

Introduced

4 September 1980

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Provides that annuity contracts with reserves based on a segregated asset account shall be treated, for tax purposes, in accordance with rules in effect before the issuance of Revenue Ruling 77-85.

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Documents

1 official file

Introduced in Senate
summary · EN · 4 September 1980
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/senate-bill/3094
Open data entity: https://api.congress.gov/v3/bill/96/s/3094