annuity contract
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 414 — for purposes of this part
The term “annuity contract” includes a custodial account described in section 403(b)(7) and a retirement income account described in section 403(b)(9).
26 U.S.C. § 817 — for purposes of this part (3 versions over time)
For purposes of this part, the term "annuity contract" includes a contract which provides for the payment of a variable annuity computed on the basis of—