Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 403.—Taxation of Employee Annuities
Internal Revenue Bulletin 2005-27 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.403(b)–3: Exclusion for contributions to purchase section 403(b) contracts.
To conform to the proposed amendments to the section 415 Income Tax Regulations, section 1.403(b)–3(b)(4)(ii) is proposed to be revised. See REG-130241-04, page 18.
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