SECTION 1. PURPOSE
Internal Revenue Bulletin 2011-30 · 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. Rev. Proc. 2008–24, 2008–1 C.B. 684, is modified and superseded.
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