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SECTION 3. SCOPE

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

This revenue procedure applies to a contract that otherwise would qualify as an annuity contract for purposes of §§ 403(a) or 403(b), or as an individual retirement annuity for purposes of § 408(b), but for the fact 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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