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IRS.gov Website
Publication 939
General Rule for Pensions and Annuities
(Rev 12/2013)
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

Worksheets for Determining Taxable Annuity

Actuarial Tables

Requesting a Ruling on Taxation of Annuity

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Low Income Taxpayer Clinics