Internal Revenue Bulletin: 2005-20 |
May 16, 2005 |
Table of Contents
Rev. Rul. 2005-30 Rev. Rul. 2005-30
Deferred annuity contract. This ruling addresses the treatment of certain amounts received under a deferred annuity contract as income in respect of a decedent (IRD) under section 691 of the Code. Rev. Rul. 79-335 modified and superseded.
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