TourAxiom/US Federal/Statutes/Title 26/§ 71Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B) , Dec. 22, 2017 , 131 Stat. 2089 ]Official sourcecite← Overall limitation on itemized deductionsAnnuities; certain proceeds of endowment and life insurance contracts →
