H.R. 12173 — A bill to reinstate the tax treatment with respect to annuity contracts with reserves based on a segregated asset account as they existed prior to issuance of Revenue Ruling 77-85.

Summary

Reverses Revenue Ruling 77-85 in order to restore the tax treatment formerly extended policy holders receiving dividends and interest on custodial account annuity contracts and the insurance companies maintaining the assets.

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Related Legislation

H.R. 11182A bill to reinstate the Tax treatment with respect to annuity contracts with reserves based on a segregated asset account as they existed prior to issuance of Revenue Ruling 77-85.
1978-02-28Referred to House Committee on Ways and Means.
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Legislative Actions

1978-04-18
Introduced in House
1978-04-18
Introduced in House
1978-04-18
Referred to House Committee on Ways and Means.

A bill to reinstate the tax treatment with respect to annuity contracts with reserves based on a segregated asset account as they existed prior to issuance of Revenue Ruling 77-85.

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