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SECTION 1. PURPOSE

Internal Revenue Bulletin 1999-48 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth the circumstances under which the Internal Revenue Service will treat a contract as an annuity contract described in §§ 403(a), 403(b) or 408(b) of the Internal Revenue Code (“Code”) notwithstanding that contract premiums are invested at the direction of the contract holder in publicly available securities.

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▸Contents — Internal Revenue Bulletin 1999-48
Internal Revenue Bulletin 1999-48

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