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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2005-17 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance on how to determine the fair market value of a life insurance contract, retirement income contract, endowment contract, or other contract providing life insurance protection for purposes of applying the rules of §§ 79, 83 and 402 of the Internal Revenue Code. Rev. Proc. 2004–16, 2004–10 I.R.B. 559, is modified and superseded.

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▸Contents — Internal Revenue Bulletin 2005-17
Internal Revenue Bulletin 2005-17

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