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IRS Applies Strict Reading of Section 72(s)
Strict Reading of Section 72(s) The article discusses an IRS private letter ruling applying the after-death ... non-qualified annuity contracts under section 72(s) of the Internal Revenue Code. Annuities;Deferred annuities;Taxes ...- Authors: Mark E Griffin, Alison R Peak
- Date: Mar 2016
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities