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Rev. Rul. 68-116


Rev. Rul. 68-116; 1968-1 C.B. 177

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Citations: Rev. Rul. 68-116; 1968-1 C.B. 177
Rev. Rul. 68-116

A variable annuity contract is considered an annuity contract for purposes of section 403(b) of the Internal Revenue Code of 1954 provided that it meets all the other requirements of that section. The same position was taken under a similar provision of prior law. See Rev. Rul. 185, C.B. 1953-2, 202.

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    English
  • Tax Analysts Electronic Citation
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