965.0.39. The aggregate of all amounts each of which is an amount received or deemed to have been received under paragraph a of section 965.0.44 by a taxpayer in a taxation year under an advanced life deferred annuity (other than an amount described in paragraph f or g of the definition of that expression in section 965.0.38) must be included in computing the taxpayer’s income for the year.
2022, c. 232022, c. 23, s. 8811.