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Publication 939
General Rule\n\012 for Pensions\n\012 and Annuities
(Rev 04/2003)
Introduction, Useful Items and Important Changes

General Information

Taxation of Periodic Payments

Investment in the Contract
Expected Return
Computation Under the General Rule

How To Use Actuarial Tables

Unisex Annuity Tables
Special Elections

Requesting a Ruling on Taxation of Annuity

How To Get Tax Help