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.

openUnited States· United States Congress· EN

Introduced

3 February 1981

Last action

—

Status

Subcommittee on Taxation and Debt Management. Hearings held.

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 · 3 February 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/388
Open data entity: https://api.congress.gov/v3/bill/97/s/388