Brief Case
Pension Resource

Treas. Reg. § 1.72-3

Excludable amounts not income.
eCFR amendment effective 2016-07-26 · current
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In general, amounts received under contracts described in paragraph (a)(1) of § 1.72-2 are not to be included in the income of the recipient to the extent that such amounts are excludable from gross income as the result of the application of section 72 and the regulations thereunder.
Treas. Reg. § 1.72-3 — Excludable amounts not income. · eCFR amendment effective 2016-07-26 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.72-3&asof=2001-01-31 · printed Oct 16, 2026
Implements
I.R.C. § 72 Annuities; certain proceeds of endowment and life insurance contracts

No guidance in the library cites this section yet.

No court rulings in the library cite this provision yet.

Private Letter Rulings (4)
Private Letter Rulings (4)
Also cite this provision (4)
  • PLR 202250010 Dec 16, 2022 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00
  • PLR 202250011 Dec 16, 2022 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00
  • PLR 202250012 Dec 16, 2022 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00
  • PLR 202250013 Dec 16, 2022 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00

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Apr 1, 1997currenteCFR amendment effective 2016-07-26 run 2View
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