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INCOME TAX

Internal Revenue Bulletin 1997-46 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 97–46, page 00. Insurance companies; segregated asset accounts. A life insurance company is not prohibited from transferring assets other than cash from its general asset account to a segregated asset account for qualified pension plans. Rev. Rul. 73–67 revoked.

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▸Contents — Internal Revenue Bulletin 1997-46
Internal Revenue Bulletin 1997-46

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