{"identifier":"/us/usc/t26/s1021","title":26,"num":"\u00a7\u202f1021.","heading":"Sale of annuities","text":"\u00a7\u202f1021.\nSale of annuities\nIn case of the sale of an annuity contract, the adjusted basis shall in no case be less than zero.","url":"https://projectusc.org/usc/t26/s1021.html","content":[{"t":"sec","id":"/us/usc/t26/s1021","children":[{"t":"num","text":"\u00a7\u202f1021."},{"t":"heading","text":"Sale of annuities"},{"t":"content","text":"\n","children":[{"t":"p","text":"In case of the sale of an annuity contract, the adjusted basis shall in no case be less than zero.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}