Irs Code Section 72

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Internal revenue code 72 26 u s c.

Irs code section 72. 1 imposition of additional tax. E amounts not received as annuities. Certain proceeds of endowment and life insurance contracts.

72 a 2 partial annuitization if any amount is received as an annuity for a period of 10 years or more or during one or more lives under any portion of an annuity endowment or life insurance contract i r c. Internal revenue code section 72 e annuities. Certain proceeds of endowment and life insurance contracts t 10 percent additional tax on early distributions from qualified retirement plans.

Internal revenue code 72. 1 application of subsection. Internal revenue code section 72 t internal revenue code section 72 t annuities.

72 a 2 a such portion shall be treated as a separate contract for purposes of this section. Code unannotated title 26.

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