§5014
1 cases·1 cited
Statute Text — 26 U.S.C. §5014
Statute text not available for this section.
1 Citing Cases
Treasury to study "the effectiveness of the revised tax treatment oflife insurance and annuity products in preventing the sale oflife insurance primarily for investmentpurposes." Technical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, sec. 5014(a), 102 Stat. at 3666; see H.R. Conf. Rept. No. 100-1104, 1988 U.S.C.C.A.N. 5048, 5159 (Oct. 21, 1988). Sections 7702 and 7702A impose quantitative restrictions on life insurance and endowment contracts that have significant investment aspe