The Non-Natural Person RuleOne of the key features of annuity contracts as investment vehicles is the fact that there is no current taxation of the inside build-up...
Gain Or Loss On Sale Of AnnuityIf the owner of an annuity contract sells it, he realizes gain to the extent the sale price exceeds the policy's cost. This cost equals...
Amounts NOT Received As AnnuitiesI.R.C 72(e) governs the taxation of amounts not received as annuities. Amounts not received as annuities include policy dividends,...