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Current Year Tax Map
Publication 939
General Rule for Pensions 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
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Requesting a Ruling on Taxation of Annuity

How To Get Tax Help