Treasury Regulations · 26 CFR
§ 1.403(b)-1. General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 403(b)
Cite as 26 CFR § 1.403(b)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 26, 2007 by T.D. 9340
- Issued under
- 26 U.S.C. § 403(b)
- Length
- 124 words · about 1 min to read
- Cross-references
- cites 4 Code sections and 1 regulation; cited by 12
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.
[T.D. 9340, 72 FR 41141, July 26, 2007]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 403 Taxation of employee annuities
- § 501 Exemption from tax on corporations, certain trusts, etc.
- § 414 Definitions and special rules
- § 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
Regulations it cites
Cited by 12 other regulations
- § 1.101-2 Employees' death benefits.
- § 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).
- § 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.
- § 1.403(b)-0 Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
- § 1.403(b)-2 Definitions.
- § 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
- § 1.403(b)-4 Contribution limitations.
- § 1.403(b)-6 Timing of distributions and benefits.
- § 1.403(b)-8 Funding.
- § 1.403(b)-9 Special rules for church plans.
- § 1.403(b)-11 Applicable dates.
- § 1.403(c)-1 Taxability of beneficiary under a nonqualified annuity.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9340 (72 FR 41141)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
Nearby sections
- § 1.402A-2 Reporting and recordkeeping requirements with respect to designated Roth accounts.
- § 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.
- § 1.403(a)-2 Capital gains treatment for certain distributions.
- § 1.403(b)-0 Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
- § 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
- § 1.403(b)-2 Definitions.
- § 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
- § 1.403(b)-4 Contribution limitations.
- § 1.403(b)-5 Nondiscrimination rules.