Federal tax code · Federal sources
Annuities; certain proceeds of endowment and life insurance contracts
26 U.S.C. § 72
Edition and licensing notes
Edition. US Code (via govinfo.gov), retrieved 2026-08-23
Status. US Code, public domain (US government work).
What this document is
26 U.S.C. § 72 - Annuities; certain proceeds of endowment and life insurance contracts is a federal tax code published by U.S. Government Publishing Office / Office of the Law Revision Counsel. It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.
Sections cited in practice questions
Each practice answer shows the exact passage it comes from. These are sections of this document that questions cite, with a short excerpt from the source text.
- 26 U.S.C. § 72: Section (c) (Definitions)
“the annuity starting date in the case of any contract is the first day of the first period for which an amount is received as an annuity under the contract.”
Practice this material
Questions about this source
More Federal sources sources
- Coverage for Pre-existing Conditions (Affordable Care Act) - HealthCare.govFederal guidance
- 20 C.F.R. § 404.1520 -- Evaluation of Disability in General (the five-step sequential evaluation process)Regulation
- Parts of Medicare (Medicare & You / medicare.gov)Federal guidance
- Continuation of Health Coverage (COBRA) - U.S. Department of LaborReference
- Portability of Health Coverage (HIPAA) - U.S. Department of LaborReference
- Fair Credit Reporting Act - 15 U.S.C. § 1681a (Definitions)State statute
- 15 U.S.C. s. 1681b: FCRA permissible purposes of consumer reportsState statute
- 15 U.S.C. s. 1681c: FCRA requirements relating to obsolete information in consumer reportsState statute