26 C.F.R. § 1.403(b)-1. - § 1.403(b)-1 General Overview of Taxability Under an Annuity Contract Purchased by a Section 501(c)(3) Organization or a Public School.

Current as of January 1, 1970

Section 1.403(b)-1 - § 1.403(b)-1 General Overview of Taxability Under an Annuity Contract Purchased by a Section 501(c)(3) Organization or a Public School.Section 1.403(b)-1 - § 1.403(b)-1 General Overview of Taxability Under an Annuity Contract Purchased by a Section 501(c)(3) Organization or a Public School.

Section 1.403(b)-0 - § 1.403(b)-0 Taxability Under an Annuity Purchased by a Section 501(c)(3) Organization or a Public School.Section 1.403(b)-2 - § 1.403(b)-2 Definitions.

§ 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.

Section 403(b) and §§ 1.403(b)-2 through 1.403(b)-10 provide rules for the Federal income tax treatment of an annuity purchased for an employee by an employer that is either a tax-exempt entity under section 501(c)(3) (relating to certain religious, charitable, scientific, or other types of organizations) or a public school, or for a minister described in section 414(e)(5)(A). See section 403(a) (relating to qualified annuities) for rules regarding the taxation of an annuity purchased under a qualified annuity plan that meets the requirements of section 404(a)(2), and see section 403(c) (relating to nonqualified annuities) for rules regarding the taxation of other types of annuities.

[T.D. 9340, 72 FR 41141, July 26, 2007]

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