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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 72.—Annuities; Certain Proceeds of Endowment and Life Insurance Contracts

Internal Revenue Bulletin 2005-20 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.72(d)–1: “Amounts not received as an an- nuity”.

How a death benefit received by the beneficiary of a deferred annuity contract after the death of the owner-annuitant will be treated under section 72(e). See Rev. Rul. 2005-30, page 1015.

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▸Contents — Internal Revenue Bulletin 2005-20
Internal Revenue Bulletin 2005-20

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