U.S Code last checked for updates: May 11, 2024
§ 2039.
Annuities
(a)
General
(b)
Amount includible
(Aug. 16, 1954, ch. 736, 68A Stat. 384; Pub. L. 85–866, title I, §§ 23(e), 67(a), Sept. 2, 1958, 72 Stat. 1622, 1658; Pub. L. 87–792, § 7(i), Oct. 10, 1962, 76 Stat. 830; Pub. L. 89–365, § 2(a), Mar. 8, 1966, 80 Stat. 33; Pub. L. 91–172, title I, § 101(j)(23), Dec. 30, 1969, 83 Stat. 528; Pub. L. 92–580, § 2(a), Oct. 27, 1972, 86 Stat. 1276; Pub. L. 93–406, title II, § 2007(b)(4), Sept. 2, 1974, 88 Stat. 994; Pub. L. 94–455, title XX, § 2009(c)(1)–(3), Oct. 4, 1976, 90 Stat. 1894, 1895; Pub. L. 95–600, title I, §§ 142(a), (b), 156(c)(4), title VII, § 702(j)(1), Nov. 6, 1978, 92 Stat. 2796, 2803, 2931; Pub. L. 96–222, title I, § 101(a)(8)(B), Apr. 1, 1980, 94 Stat. 201; Pub. L. 97–34, title III, §§ 311(d)(1), (h)(4), 313(b)(3), Aug. 13, 1981, 95 Stat. 280, 282, 286; Pub. L. 97–248, title II, § 245(a), (b), Sept. 3, 1982, 96 Stat. 524; Pub. L. 97–448, title I, § 103(c)(9), Jan. 12, 1983, 96 Stat. 2377; Pub. L. 98–369, div. A, title IV, § 491(d)(34), title V, § 525(a), July 18, 1984, 98 Stat. 851, 873; Pub. L. 99–514, title XVIII, §§ 1848(d), 1852(e)(1)(A), Oct. 22, 1986, 100 Stat. 2857, 2868.)
cite as: 26 USC 2039