Publication 939 (04/2003), General Rule
for Pensions
and Annuities
Revised: 04/2003
Table of Contents
Publication 939 - Introductory Material
Introduction
If you cannot use the General Rule.
Useful Items - You may want to see:
Publication 939 - Main Contents
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
Index
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