H.R. 743 — 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

Provides that annuity contracts with reserves based on a segregated asset account shall be treated, for tax purposes, in accordance with rules in effect before the issuance of Revenue Ruling 77-85.

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Related Legislation

S. 388A 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.
1981-03-30Subcommittee on Taxation and Debt Management. Hearings held.
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Legislative Actions

1981-01-06
Introduced in House
1981-01-06
Introduced in House
1981-01-06
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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