annuity contract
Defined in 2 places of the United States Code.
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—
Source
- 1994–present26 U.S.C. § 817Internal Revenue Code · Treatment of variable contracts · for purposes of this part
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—
(1) recognized mortality tables, and
(2)
(A) the investment experience of a segregated asset account, or
(B) the company-wide investment experience of the company.
Source
- 201326 U.S.C. § 817Internal Revenue Code · Treatment of variable contracts · 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).
Source
- 2015–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part