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Part IV. Applicable Federal Interest Rates

SECTION 1. PURPOSE

Internal Revenue Bulletin 2008-13 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure addresses the tax treatment of certain tax-free exchanges of annuity contracts under § 72 and § 1035 of the Internal Revenue Code. The interim guidance provided by Notice 2003–51, 2003–2 C.B. 361, is superseded.

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▸Contents — Internal Revenue Bulletin 2008-13
Internal Revenue Bulletin 2008-13

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