eCFR amendment effective 2016-05-18 · current text · last amended by T.D. 9340, 72 FR 41141, July 26, 2007
Section 403(b) and
§§ 1.403(b)-2 through 1.403(b)-10 provide rules for the Federal income tax treatment of an annuity purchased for an employee by an employer that is either a tax-exempt entity under
section 501(c)(3) (relating to certain religious, charitable, scientific, or other types of organizations) or a public school, or for a minister described in
section 414(e)(5)(A). See
section 403(a) (relating to qualified annuities) for rules regarding the taxation of an annuity purchased under a qualified annuity plan that meets the requirements of
section 404(a)(2), and see
section 403(c) (relating to nonqualified annuities) for rules regarding the taxation of other types of annuities.